§ 7-14A-1 Short title
§ 7-14A-2 Definitions
§ 7-14A-3 Imposition and rate of tax; denomination as “leased vehicle gross receipts tax”
§ 7-14A-3.1 Imposition and rate; leased vehicle surcharge
§ 7-14A-4 Presumption of taxability
§ 7-14A-5 Separately stating the leased vehicle gross receipts tax
§ 7-14A-6 Date payment due
§ 7-14A-7 Deduction; transactions in interstate commerce
§ 7-14A-8 Deduction; trade-in allowance
§ 7-14A-10 Distribution of proceeds
§ 7-14A-11 Administration
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Terms Used In New Mexico Statutes > Chapter 7 > Article 14A - Leased Vehicle Gross Receipts Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.