New Mexico Administrative Code
Title 3 - TAXATION
Chapter 11 - MOTOR VEHICLE TAXES AND FEES
Part 4 - SALE OR TRANSFER OF VEHICLES
Section 3.11.4.15 - GIFTS
Universal Citation: 3 NM Admin Code 3.11.4.15
Current through Register Vol. 35, No. 18, September 24, 2024
To establish that a voluntary transfer without consideration has occurred, the department may require the parties to complete affidavits under penalty of perjury that a voluntary transfer without consideration has occurred and to submit such other evidence as is appropriate under the circumstances of the transfer.
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