Chapter 7, Article 14 NMSA 1978 may be cited as the "Motor Vehicle Excise Tax Act".
History: 1978 Comp., § 7-14-1, enacted by Laws 1988, ch. 73, § 11.
Effective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 11 effective July 1, 1988.
Structure 2021 New Mexico Statutes
Article 14 - Motor Vehicle Excise Tax
Section 7-14-3 - Imposition of motor vehicle excise tax.
Section 7-14-4 - Determination of amount of motor vehicle excise tax.
Section 7-14-5 - Time of payment of tax.
Section 7-14-6 - Exemptions from tax.
Section 7-14-7 - Credit against tax.
Section 7-14-7.1 - Credit; vehicles used for short-term leasing; requirements; reports.
Section 7-14-8 - Imposition of penalty for failure to make timely application.
Section 7-14-9 - Refunds; procedures.
Section 7-14-9.2 - Penalties for failure to submit report or to pay; interest.
Section 7-14-10 - Distribution of proceeds.
Section 7-14-11 - Administration by department; authority of department.