New Mexico § 7-15A-2 Definitions

New Mexico Statutes

§ 7-15A-2 — Definitions

New Mexico § 7-15A-2

Ch. 7Taxation

Art. 15AWeight Distance Tax

This text of New Mexico § 7-15A-2 (Definitions) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-15A-2 (2026).

Text

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 

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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.