N.M. Stat. § 7-9-23.1

Current through 2024, ch. 69

Section 7-9-23.1 - Exemption; compensating tax; boats

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.

NMS § 7-9-23.1

1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2.