| 3.18.1 NMAC | GENERAL PROVISIONS | |
| 3.18.2 NMAC | [RESERVED] | |
| 3.18.3 NMAC | IMPOSITION OF TAX RATES | |
| 3.18.4 NMAC | TAXES IMPOSED AND LEVIED | |
| 3.18.5 NMAC | METHOD OF DETERMINING VALUE | |
| 3.18.6 NMAC | VALUE MAY BE DETERMINED BY DEPARTMENT – STANDARD | |
| 3.18.7 NMAC | PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT – REFUND |