New Mexico Statutes

§ 7-14A-10 — Distribution of proceeds

New Mexico·Ch. 7 Taxation·Art. 14A Leased Vehicle Gross Receipts Tax
At the end of each month, the net receipts attributable to the leased vehicle gross receipts tax and any associated penalties and interest shall be distributed as follows: A. one-fourth to the local governments road fund; and B. three-fourths to the highway infrastructure fund.

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Legislative History

Laws 1991, ch. 197, § 14; 1999 (1st S.S.), ch. 9, § 1.

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