2021 New Mexico Statutes
Chapter 7 - Taxation
Article 11 - Railroad Car Company Tax

Section 7-11-1 - Short title. - Chapter 7, Article 11 NMSA 1978 may be cited as...

Section 7-11-2 - Definitions. - As used in the Railroad Car Company Tax Act: A....

Section 7-11-3 - Imposition of tax; tax rate; tax in lieu of property taxes. - A. There is imposed on the gross earnings of each...

Section 7-11-4 - Situs of railway cars; gross earnings. - A. For the purpose of taxation, any railway car owned...

Section 7-11-5 - Withholding and payment of tax; duty of railroads using or leasing cars to make reports. - Every railroad company using or leasing the railway cars of...

Section 7-11-6 - Liability of organizations. - Every organization is liable for any difference between an amount...

Section 7-11-7 to 7-11-12 - Repealed. - Repeals. — Laws 1982, ch. 18, § 27, repealed 7-11-7...