NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-14A-1
Short title
Official textnmonesource.comlast amended
Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross
Receipts Tax Act".
Amendment history
Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20.
Source: official source (NMSA chapter on nmonesource.com)
In this article (12 sections)
- 7-14A-1 · Short title
- 7-14A-2 · Definitions
- 7-14A-3 · 7-14A-3
- 7-14A-3.1 · Imposition and rate; leased vehicle surcharge
- 7-14A-4 · Presumption of taxability
- 7-14A-5 · Separately stating the leased vehicle gross receipts tax
- 7-14A-6 · Date payment due
- 7-14A-7 · Deduction; transactions in interstate commerce
- 7-14A-8 · Deduction; trade-in allowance
- 7-14A-9 · Repealed
- 7-14A-10 · Distribution of proceeds
- 7-14A-11 · Administration