New Mexico Statutes

§ 7-9-23 — Exemption; compensating tax; vehicles

New Mexico § 7-9-23
JurisdictionNew Mexico
Ch. 7Taxation
Art. 9Gross Receipts and Compensating Tax

This text of New Mexico § 7-9-23 (Exemption; compensating tax; vehicles) 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. § 7-9-23 (2026).

Text

Exempted from the compensating tax is the use of vehicles on which the tax imposed by the Motor Vehicle Excise Tax Act [Chapter 7, Article 14 NMSA 1978] has been paid, the use of vehicles subject to registration under Section 66-3-16 NMSA 1978 and the use of vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978.

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Legislative History

1953 Comp., § 72-16A-12.11, enacted by Laws 1969, ch. 144, § 16; 1976

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-9-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-23.