Leased Vehicle Gross Receipts Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Leased Vehicle Gross Receipts Tax

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Section
7-14A-1

Short title.

Section
7-14A-2

Definitions.

Section
7-14A-3

Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".

Section
7-14A-3.1

Imposition and rate; leased vehicle surcharge.

Section
7-14A-4

Presumption of taxability.

Section
7-14A-5

Separately stating the leased vehicle gross receipts tax.

Section
7-14A-6

Date payment due.

Section
7-14A-7

Deduction; transactions in interstate commerce.

Section
7-14A-8

Deduction; trade-in allowance.

Section
7-14A-9

Exemption; vehicles titled before July 1, 1991.

Section
7-14A-10

Distribution of proceeds.

Section
7-14A-11

Administration.