NMSA 1978, § 7-15A-5 — Exemption from tax

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.