New Mexico § 66-3-1005 Exemptions

New Mexico Statutes

§ 66-3-1005 — Exemptions

New Mexico § 66-3-1005

Ch. 66Motor Vehicles

Art. 3Registration Laws; Security Interests; Anti-Theft

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Bluebook

N.M. Stat. Ann. § 66-3-1005 (2026).

Text

The provisions of the Off-Highway Motor Vehicle Act shall not apply to persons who operate off-highway motor vehicles on privately held lands or to off-highway motor vehicles that are: A. owned and operated by an agency or department of the United States, this state or a political subdivision of this state; B. operated exclusively on lands privately held; provided that the appropriate tax or fee has been paid in lieu of the motor vehicle registration fees; C. owned by nonresidents and used in this state only for organized and endorsed competition purposes; provided that the use is not on a rental basis; D. brought into this state by manufacturers or distributors for wholesale purposes and not used for demonstrations; E. in the possession of dealers as stock-in-trade and not used for demons

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The provisions of the Off-Highway Motor Vehicle Act shall not apply to persons who operate off-highway motor vehicles on privately held lands or to off-highway motor vehicles that are: A. owned and operated by an agency or department of the United States, this state or a political subdivision of this state; B. operated exclusively on lands privately held; provided that the appropriate tax or fee has been paid in lieu of the motor vehicle registration fees; C. owned by nonresidents and used in this state only for organized and endorsed competition purposes; provided that the use is not on a rental basis; D. brought into this state by manufacturers or distributors for wholesale purposes and not used for demonstrations; E. in the possession of dealers as stock-in-trade and not used for demonstration purposes; F. farm tractors, as defined in Section 66-1-4.6 NMSA 1978, special mobile equipment, as defined in Section 66-1-4.16 NMSA 1978, or off-highway motor vehicles being used for agricultural operations; or G. used exclusively on private closed courses, whether owned by the rider or another person; provided that, if applicable, the excise tax and registration fees have been paid and are current.