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.
ANNOTATIONS
The 1993 amendment, effective June 18, 1993, substituted “Chapter 7, Article 14A NMSA 1978” for “Sections 5 through 15 of this Act”.