N.M. Stat. § 7-15A-3
Current through 2024, ch. 69
A tax is imposed upon the registrants, owners and operators for the use of the highways of this state by all motor vehicles having a declared gross weight or gross vehicle weight in excess of twenty-six thousand pounds and registered in this state, registered under proportional registration or qualified under the provisions of Sections65-1-32 and 65-1-33 NMSA 1978. This tax shall be known as the "weight distance tax".
NMS § 7-15A-3