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