NMSA 1978, § 7-15A-3 — Imposition of weight distance tax

A tax is imposed upon the registrants, owners and operators for the use of the
highways of this state by all motor vehicles having a declared gross weight or gross
vehicle weight in excess of twenty-six thousand pounds and registered in this state,
registered under proportional registration or qualified under the provisions of Sections
65-1-32 and 65-1-33 NMSA 1978. This tax shall be known as the "weight distance tax".