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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-15A-5

Exemption from tax

Official textnmonesource.comlast amended

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.

Amendment history

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

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

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In this article (16 sections)
  1. 7-15A-1 · Short title
  2. 7-15A-2 · Definitions
  3. 7-15A-3 · Imposition of weight distance tax
  4. 7-15A-4 · Responsibility for payment of tax
  5. 7-15A-5 · Exemption from tax
  6. 7-15A-6 · 7-15A-6
  7. 7-15A-7 · Tax rate for buses
  8. 7-15A-8 · Mileage and weights to be used for computing tax
  9. 7-15A-9 · 7-15A-9
  10. 7-15A-10 · Repealed
  11. 7-15A-11 · Repealed
  12. 7-15A-12 · 7-15A-12
  13. 7-15A-13 · 7-15A-13
  14. 7-15A-14 · Weight distance tax identification permit fund
  15. 7-15A-15 · 7-15A-15
  16. 7-15A-16 · 7-15A-16
Full table of contents →