{"data":{"id":"us-nm/7-14-5","jurisdiction":"us-nm","citation":"7-14-5","heading":"Time of payment of tax.","body":"The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.","path":["Chapter 7 - Taxation","ARTICLE 14 Motor Vehicle Excise Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"2d5c0a62c863f8887d1a5a2701b3aae494411a074f1b5e293d44fc7b1714fc97","source_id":"us-nm","stale":false,"prev":"us-nm/7-14-4","next":"us-nm/7-14-6"},"notice":"GroundRules: Original legal text. Not legal advice."}