Article
Motor Vehicle Excise Tax
- § 7-14-1 NMSA 1978— Short title
- § 7-14-2 NMSA 1978— Definitions
- § 7-14-3 NMSA 1978— Imposition of motor vehicle excise tax
- § 7-14-4 NMSA 1978— Determination of amount of motor vehicle excise tax
- § 7-14-5 NMSA 1978— Time of payment of tax
- § 7-14-6 NMSA 1978— Exemptions from tax
- § 7-14-7 NMSA 1978— Credit against tax
- § 7-14-7.1 NMSA 1978— Credit; vehicles used for short-term leasing; requirements; reports
- § 7-14-8 NMSA 1978— Imposition of penalty for failure to make timely application
- § 7-14-9 NMSA 1978— Refunds; procedures
- § 7-14-9.1 NMSA 1978— Protests
- § 7-14-9.2 NMSA 1978— Penalties for failure to submit report or to pay; interest
- § 7-14-10 NMSA 1978— Distribution of proceeds
- § 7-14-11 NMSA 1978— Administration by department; authority of department