N.M. Stat. § 7-14-1Download PDFCurrent through 2024, ch. 69Section 7-14-1 - Short titleChapter 7, Article 14 NMSA 1978 may be cited as the "Motor Vehicle Excise Tax Act".NMS § 7-14-11978 Comp., § 7-14-1, enacted by Laws 1988, ch. 73, § 11.