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Form a Business

Exemption; compensating tax; boats

NMSA 1978, § 7-9-23.1
in effect
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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. 1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-23.1Fetched: 10/20/2026

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