The tax and the surcharge imposed by the Leased Vehicle Gross Receipts Tax Act are to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs. History: Laws 1991, ch. 197, § 10; 1993, ch. 359, § 3. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, inserted 'and the surcharge' and made a minor stylistic change.
New Mexico Legal Code