An excise tax, subject to the credit provided by Section 7-14-7.1, is imposed upon the sale in this state of every vehicle, except as otherwise provided in Section 7-14-7.1 NMSA 1978 and manufactured homes, required under the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978] to be registered in this state. To prevent evasion of the excise tax imposed by the Motor Vehicle Excise Tax Act and the duty to collect it, it is presumed that the issuance of every original and subsequent certificate of title for vehicles of a type required to be registered under the provisions of the Motor Vehicle Code constitutes a sale for tax purposes, unless specifically exempted by the Motor Vehicle Excise Tax Act or unless there is shown proof satisfactory to the department that the vehicle for which the certificate of title is sought came into the possession of the applicant as a voluntary transfer without consideration or as a transfer by operation of law. The excise tax imposed by this section shall be known as the "motor vehicle excise tax". History: 1978 Comp., § 7-14-3, enacted by Laws 1988, ch. 73, § 13; 1991, ch. 197, § 3. The 1991 amendment, effective July 1, 1991, inserted "subject to the credit provided by Section 7-14-7.1" and "as otherwise provided in Section 7-14-7.1 NMSA 1978" in the first sentence. Used car dealership was not entitled to a refund of excise taxes paid for vehicles that were eventually returned. — The legislature did not intend for the New Mexico Motor Vehicle Excise Tax Act, 7-14-1 to 7-14-11 NMSA 1978 (Act), to provide a tax exemption for returned and refunded vehicles, as evinced by the inclusion of such exemption in the context of gross receipts tax and the exclusion thereof under the Act, and therefore the New Mexico taxation and revenue department did not err in denying taxpayer's requested refund of excise taxes paid for 175 vehicles that were eventually returned to taxpayer. This section is bereft of any language implying an exemption for returned and refunded vehicles. Drivetime Car Sales Co. v. N.M. Tax'n Revenue Dep't , 2024-NMCA-039, cert. denied.
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