New Mexico Administrative Code
Title 3 - TAXATION
Chapter 11 - MOTOR VEHICLE TAXES AND FEES
Part 4 - SALE OR TRANSFER OF VEHICLES
Section 3.11.4.16 - SALE OF ATV SUBJECT TO TAX
Universal Citation: 3 NM Admin Code 3.11.4.16
Current through Register Vol. 35, No. 18, September 24, 2024
All-terrain vehicles (ATVs) are subject to the registration and titling provisions of the Motor Vehicle Code. Therefore the motor vehicle excise tax and not the gross receipts tax applies to the sale of ATVs.
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