New Mexico Statutes
§ 7-14A-11 — Administration
New Mexico § 7-14A-11
This text of New Mexico § 7-14A-11 (Administration) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-14A-11 (2026).
Text
A.The department shall interpret the provisions of the Leased Vehicle Gross Receipts Tax Act.
B.The department shall administer and enforce the collection of the leased vehicle gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act applies to the administration and enforcement of the tax and the surcharge.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Laws 1991, ch. 197, § 15; 1993, ch. 359, § 4.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-14A-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-14A-11.