New Mexico § 7-15A-5 Exemption from tax

New Mexico Statutes

§ 7-15A-5 — Exemption from tax

New Mexico § 7-15A-5

Ch. 7Taxation

Art. 15AWeight Distance Tax

This text of New Mexico § 7-15A-5 (Exemption from tax) 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-5 (2026).

Text

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.

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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.