The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.
§ 7-14-5 NMSA 1978
Time of payment of tax
Known as the Motor Vehicle Excise Tax Act
The act spans §§ 7–7 (14 sections).
1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.