New Mexico Statutes
§ 7-9-23.1 — Exemption; compensating tax; boats
New Mexico § 7-9-23.1
This text of New Mexico § 7-9-23.1 (Exemption; compensating tax; boats) 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. § 7-9-23.1 (2026).
Text
Exempted from the compensating tax is the use of boats on which the tax imposed by Section 66-12-6.1 NMSA 1978 has been paid.
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Legislative History
1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-23.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-23.1.