NMSA 1978, § 7-14A-4 — Presumption of taxability

To prevent evasion of the leased vehicle gross receipts tax and the leased vehicle
surcharge and to aid in their administration, it is presumed that all receipts of a person
engaging in business are subject to the leased vehicle gross receipts tax and that all
vehicles leased by that person are subject to the leased vehicle surcharge.