The tax shall be paid by the registrant, owner or operator of a motor vehicle registered in this state to which the tax applies. History: 1978 Comp., § 7-15A-4, enacted by Laws 1988, ch. 73, § 31.
Responsibility for payment of tax
NMSA 1978, § 7-15A-4 — under Article 15A.
NMSA 1978, § 7-15A-4