§ 7-9-23-1

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. History: 1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2. ANNOTATIONSEffective dates. — Laws 1987, ch. 247, § 13 made Laws 1987, ch. 247, § 2 effective July 1, 1987.