New Mexico Administrative Code
Title 3 - TAXATION
Chapter 11 - MOTOR VEHICLE TAXES AND FEES
Part 4 - SALE OR TRANSFER OF VEHICLES
Section 3.11.4.11 - VEHICLES SOLD TO A MEMBER OF A NATO FORCE
Universal Citation: 3 NM Admin Code 3.11.4.11
Current through Register Vol. 35, No. 6, March 26, 2024
The sale or transfer of a vehicle to a member of a NATO force is not subject to the motor vehicle excise tax by operation of the provisions of the North Atlantic Treaty. This regulation is retroactively applicable to sales or transfers of vehicles in New Mexico on or after July 1, 1995.
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