Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross Receipts Tax Act". History: Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20.
NMSA 1978, § 7-14A-1 — under Article 14A.
NMSA 1978, § 7-14A-1
Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross Receipts Tax Act". History: Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20.