2021 New Mexico Statutes
Chapter 7 - Taxation
Article 15A - Weight Distance Tax

Section 7-15A-1 - Short title. - Chapter 7, Article 15A NMSA 1978 may be cited as...

Section 7-15A-2 - Definitions. - As used in the Weight Distance Tax Act: A. "bus"...

Section 7-15A-3 - Imposition of weight distance tax. - A tax is imposed upon the registrants, owners and operators...

Section 7-15A-4 - Responsibility for payment of tax. - The tax shall be paid by the registrant, owner or...

Section 7-15A-5 - Exemption from tax. - Exempted from imposition of the weight distance tax is the...

Section 7-15A-6 - Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls. - A. For on-highway operations of motor vehicles other than buses,...

Section 7-15A-7 - Tax rate for buses. - For all buses, the weight distance tax shall be computed...

Section 7-15A-8 - Mileage and weights to be used for computing tax. - A. The total number of miles traveled on New Mexico...

Section 7-15A-9 - Weight distance tax; payment to department; record-keeping requirements. - A. Except as provided in Subsection B of this section,...

Section 7-15A-10 - Repealed. - History: Laws 1988, ch. 24, § 9; 1993, ch. 272,...

Section 7-15A-11 - Repealed. - Repeals. — Laws 1996, ch. 37, § 10 repealed 7-15A-11...

Section 7-15A-12 - Weight distance tax identification permits; suspension and renewal. - A. An operator of a motor vehicle registered in this...

Section 7-15A-13 - Weight distance tax identification permit administrative fee. - A. A person that obtains a weight distance tax identification...

Section 7-15A-14 - Weight distance tax identification permit fund. - The "weight distance tax identification permit fund" is created in...

Section 7-15A-15 - Taxpayers of weight distance tax; surety bond required; exceptions. - A. Except as required in Subsection H of this section,...

Section 7-15A-16 - Civil penalties; under-mileage reporters; under-weight reporters. - Any person required to file a report pursuant to Subsection...