{"data":{"id":"us-nm/7-14-8","jurisdiction":"us-nm","citation":"7-14-8","heading":"Imposition of penalty for failure to make timely application.","body":"A penalty of fifty percent of the tax is imposed on any person who is:\nA. domiciled in this state and accepts transfer in this state, but fails to apply for a certificate of title within ninety days of the date on which ownership of the vehicle was transferred to the person; or\nB. domiciled in this state but accepts transfer outside this state and fails to apply for a certificate of title within ninety days of the date on which the vehicle is brought into this state.","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":"660cc53fb2757f66e58dc5625b0ec17cb3b8266a184caf67e8df1a59c228ece3","source_id":"us-nm","stale":false,"prev":"us-nm/7-14-7.1","next":"us-nm/7-14-9"},"notice":"GroundRules: Original legal text. Not legal advice."}