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New Mexico Statutes Annotated 1978

14

Motor Vehicle Excise Tax

State of New Mexico

7-14-1Short title 7-14-2Definitions 7-14-3Imposition of motor vehicle excise tax 7-14-4Determination of amount of motor vehicle excise tax 7-14-5Time of payment of tax 7-14-6Exemptions from tax 7-14-7Credit against tax 7-14-7.1Credit; vehicles used for short-term leasing; requirements; reports 7-14-8Imposition of penalty for failure to make timely application 7-14-9Refunds; procedures 7-14-9.1Protests 7-14-9.2Penalties for failure to submit report or to pay; interest 7-14-10Distribution of proceeds 7-14-11Administration by department; authority of department