Article
Leased Vehicle Gross Receipts Tax
- § 7-14A-1 NMSA 1978— Short title
- § 7-14A-2 NMSA 1978— Definitions
- § 7-14A-3 NMSA 1978— Imposition and rate of tax; denomination as "leased vehicle gross receipts tax"
- § 7-14A-3.1 NMSA 1978— Imposition and rate; leased vehicle surcharge
- § 7-14A-4 NMSA 1978— Presumption of taxability
- § 7-14A-5 NMSA 1978— Separately stating the leased vehicle gross receipts tax
- § 7-14A-6 NMSA 1978— Date payment due
- § 7-14A-7 NMSA 1978— Deduction; transactions in interstate commerce
- § 7-14A-8 NMSA 1978— Deduction; trade-in allowance
- § 7-14A-9 NMSA 1978— Repealed
- § 7-14A-10 NMSA 1978— Distribution of proceeds
- § 7-14A-11 NMSA 1978— Administration