N.M. Admin. Code § 3.11.4.16
Current through Register Vol. 35, No. 23, December 10, 2024
All-terrain vehicles (ATVs) are subject to the registration and titling provisions of the Motor Vehicle Code. Therefore the motor vehicle excise tax and not the gross receipts tax applies to the sale of ATVs.
N.M. Admin. Code § 3.11.4.16