Section 7-15A-5 - Exemption from tax. - New Mexico Statutes

7-15A-5. Exemption from tax.

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.