Section 66-3-1005 - Exemptions. - New Mexico Statutes

66-3-1005. Exemptions.

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.