Chapter 7, Article 15A NMSA 1978 may be cited as the "Weight Distance Tax Act".
History: 1978 Comp., § 7-15A-1, enacted by Laws 1988, ch. 73, § 28.
Effective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 28 effective July 1, 1988.
Structure 2021 New Mexico Statutes
Article 15A - Weight Distance Tax
Section 7-15A-1 - Short title.
Section 7-15A-2 - Definitions.
Section 7-15A-3 - Imposition of weight distance tax.
Section 7-15A-4 - Responsibility for payment of tax.
Section 7-15A-5 - Exemption from tax.
Section 7-15A-6 - Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls.
Section 7-15A-7 - Tax rate for buses.
Section 7-15A-8 - Mileage and weights to be used for computing tax.
Section 7-15A-9 - Weight distance tax; payment to department; record-keeping requirements.
Section 7-15A-12 - Weight distance tax identification permits; suspension and renewal.
Section 7-15A-13 - Weight distance tax identification permit administrative fee.
Section 7-15A-14 - Weight distance tax identification permit fund.
Section 7-15A-15 - Taxpayers of weight distance tax; surety bond required; exceptions.
Section 7-15A-16 - Civil penalties; under-mileage reporters; under-weight reporters.