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NEW MEXICO STATUTES AND CODES
Article 14A - Leased Vehicle Gross Receipts Tax, 7-14A-1 through 7-14A-11.
- Section 7-14A-1 - Short title.
- Section 7-14A-2 - Definitions.
- Section 7-14A-3 - Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".
- Section 7-14A-3.1 - Imposition and rate; leased vehicle surcharge.
- Section 7-14A-4 - Presumption of taxability.
- Section 7-14A-5 - Separately stating the leased vehicle gross receipts tax.
- Section 7-14A-6 - Date payment due.
- Section 7-14A-7 - Deduction; transactions in interstate commerce.
- Section 7-14A-8 - Deduction; trade-in allowance.
- Section 7-14A-9 - Exemption; vehicles titled before July 1, 1991.
- Section 7-14A-10 - Distribution of proceeds.
- Section 7-14A-11 - Administration.
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