NMSA 1978, § 7-15A-2 — Definitions

As used in the Weight Distance Tax Act:

# A.

"bus" means a motor vehicle designed and used for the transportation of a
person and a motor vehicle, other than a taxicab, designed and used for the
transportation of a person for compensation;

# B.

"declared gross weight" means the declared gross weight for purposes of the
Motor Transportation Act [Chapter 65, Articles 1, 3 and 5 NMSA 1978];

# C.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or an employee of that department exercising authority lawfully
delegated to that employee by the secretary;

# D.

"gross vehicle weight" means the weight of a vehicle without load, plus the
weight of a load upon the vehicle;

# E.

"motor vehicle" means a vehicle that is self-propelled and a vehicle that is
propelled by electric power obtained from batteries or from overhead trolley wires, but
not operated upon rails;

# F.

"person" means:
(1) an individual, estate, trust, receiver, cooperative association, club,
corporation, company, firm, partnership, joint venture, syndicate or other association;
and
(2) to the extent permitted by law, a federal, state or other governmental unit
or subdivision or an agency, department or instrumentality of the federal, state or other
governmental unit;

# G.

"registrant" means a person who has registered the vehicle pursuant to the laws
of this state or another state;

# H.

"secretary" means the secretary of taxation and revenue or the secretary's
delegate;

# I.

"tax" means the weight distance tax imposed by the Weight Distance Tax Act;

# J.

"vehicle" means a device in, upon or by which a person or property is or may be
transported or drawn upon a highway, including a frame, chassis or body of a vehicle or
motor vehicle, except a device moved by human power or used exclusively upon
stationary rails or tracks; and

# K.

"weight distance tax identification permit" means an administrative certificate that
is issued by the department and that identifies a specific vehicle as subject to the tax
imposed pursuant to the Weight Distance Tax Act.