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NEW MEXICO STATUTES AND CODES

Section 7-14A-10 - Distribution of proceeds.

7-14A-10. Distribution of proceeds.

At the end of each month, the net receipts attributable to the leased vehicle gross receipts tax and any associated penalties and interest shall be distributed as follows:   

A.     one-fourth to the local governments road fund; and   

B.     three-fourths to the highway infrastructure fund.   

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