New Mexico Statutes
Article 11 - Railroad Car Company Tax
Section 7-11-7 to 7-11-12 - Repealed.

Repeals. — Laws 1982, ch. 18, § 27, repealed 7-11-7 to 7-11-12 NMSA 1978, relating to imposition of tax upon railroad car companies or similar organizations, penalties for failure to pay tax and limitations on opportunity to contest tax determinations, effective July 1, 1982.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 11 - Railroad Car Company Tax

Section 7-11-1 - Short title.

Section 7-11-2 - Definitions.

Section 7-11-3 - Imposition of tax; tax rate; tax in lieu of property taxes.

Section 7-11-4 - Situs of railway cars; gross earnings.

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

Section 7-11-6 - Liability of organizations.

Section 7-11-7 to 7-11-12 - Repealed.