N.M. Stat. § 7-15A-5

Current through 2024, ch. 69
Section 7-15A-5 - Exemption from tax

Exempted from imposition of the weight distance tax is the use of the highways of this state by:

A. school buses;
B. buses used exclusively for the transportation of agricultural laborers;
C. buses operated by religious or nonprofit charitable organizations; and
D. commercial motor carrier vehicles as defined in Subsection B of Section 7-15-2.1 NMSA 1978 while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.

NMS § 7-15A-5

1978 Comp., § 7-15A-5, enacted by Laws 1988, ch. 73, § 32; 2006, ch. 44, § 2.