Chapter 7, Article 11 NMSA 1978 may be cited as the "Railroad Car Company Tax Act".
History: 1978 Comp., § 7-11-1, enacted by Laws 1982, ch. 18, § 17.
Repeals and reenactments. — Laws 1982, ch. 18, § 17, repealed former 7-11-1 NMSA 1978, relating to definitions, and enacted a new section. For present provisions relating to definitions, see 7-11-2 NMSA 1978.