Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.
§ 7-15-3.2 NMSA 1978
Exemption from tax
Known as the Trip Tax Act
The act spans §§ 7–7 (10 sections).
Laws 2006, ch. 44, § 1.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.