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. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, substituted 'Chapter 7, Article 14A NMSA 1978' for 'Sections 5 through 15 of this Act'.
New Mexico Legal Code