{"data":{"id":"us-nm/7-14a-4","jurisdiction":"us-nm","citation":"7-14A-4","heading":"Presumption of taxability.","body":"To prevent evasion of the leased vehicle gross receipts tax and the leased vehicle surcharge and to aid in their administration, it is presumed that all receipts of a person engaging in business are subject to the leased vehicle gross receipts tax and that all vehicles leased by that person are subject to the leased vehicle surcharge.","path":["Chapter 7 - Taxation","ARTICLE 14A Leased Vehicle Gross Receipts 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":"ef237b32cbd9f48bf3c4b741920fcf757727492f3d348b5e217e2c3f9e8126a3","source_id":"us-nm","stale":false,"prev":"us-nm/7-14a-3.1","next":"us-nm/7-14a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}