NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-15A-2

Definitions

Official textnmonesource.comlast amended 200314 subsections

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.

Amendment history

1978 Comp., § 7-15A-2, enacted by Laws 1988, ch. 73, § 29; 2003 (1st S.S.), ch. 3, § 3.

Source: official source (NMSA chapter on nmonesource.com)

In this article (16 sections)

Full table of contents →