US lawNew MexicoStatutesChapter 7Article 147-14-5N.M. Stat. § 7-14-5§ 7-14-5. Time of payment of taxYear: 2026Length: 26 wordsThe 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.PreviousN.M. Stat. § 7-14-4NextN.M. Stat. § 7-14-5