NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-14-5
Time of payment of tax
Official textnmonesource.comlast amended
The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.
Amendment history
1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15.
Source: official source (NMSA chapter on nmonesource.com)
In this article (14 sections)
- 7-14-1 · Short title
- 7-14-2 · Definitions
- 7-14-3 · Imposition of motor vehicle excise tax
- 7-14-4 · Determination of amount of motor vehicle excise tax
- 7-14-5 · Time of payment of tax
- 7-14-6 · Exemptions from tax
- 7-14-7 · Credit against tax
- 7-14-7.1 · 7-14-7.1
- 7-14-8 · Imposition of penalty for failure to make timely application
- 7-14-9 · Refunds; procedures
- 7-14-9.1 · Protests
- 7-14-9.2 · Penalties for failure to submit report or to pay; interest
- 7-14-10 · Distribution of proceeds
- 7-14-11 · Administration by department; authority of department