All-terrain vehicles (ATVs) are subject to the registration and titling provisions of the Motor Vehicle Code. Therefore the motor vehicle excise tax and not the gross receipts tax applies to the sale of ATVs.

[3.11.4.16 - N, 5/15/01]

HISTORY 3.11.4 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

TRD Regulation MVE 4:1, Regulations Pertaining to the Motor Vehicle Excise Tax Act, Section 7-14-4 NMSA 1978, filed 12/14/93.

History of Repealed Material: [RESERVED]

NMAC History:

3 NMAC 11.4, Sale or Transfer of Vehicles, filed 3/4/96.

3.11.4 NMAC, Sale or Transfer of Vehicles, filed 12/1/00.