§ 7-15A-5 NMSA 1978

Exemption from tax

Known as the Weight Distance Tax Act

The act spans §§ 7–7 (16 sections).

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

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.

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.