N.M. Admin. Code § 3.2.109.11

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.2.109.11 - MANUFACTURED HOMES

Receipts from selling manufactured homes are subject to the gross receipts tax. Manufactured homes are exempted from the motor vehicle excise tax by Section 7-14-3 NMSA 1978.

7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.109.11 NMAC - Rn, 3 NMAC 2.22.1.11, 3/14/01; A, 12/30/10