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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-14A-11

Administration

Official textnmonesource.comlast amended

# A.

The department shall interpret the provisions of the Leased Vehicle Gross
Receipts Tax Act.

# B.

The department shall administer and enforce the collection of the leased vehicle gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act applies to the administration and enforcement of the tax and the surcharge.

Amendment history

Laws 1991, ch. 197, § 15; 1993, ch. 359, § 4.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (12 sections)
  1. 7-14A-1 · Short title
  2. 7-14A-2 · Definitions
  3. 7-14A-3 · 7-14A-3
  4. 7-14A-3.1 · Imposition and rate; leased vehicle surcharge
  5. 7-14A-4 · Presumption of taxability
  6. 7-14A-5 · Separately stating the leased vehicle gross receipts tax
  7. 7-14A-6 · Date payment due
  8. 7-14A-7 · Deduction; transactions in interstate commerce
  9. 7-14A-8 · Deduction; trade-in allowance
  10. 7-14A-9 · Repealed
  11. 7-14A-10 · Distribution of proceeds
  12. 7-14A-11 · Administration
Full table of contents →