N.M. Code R. § 3.12.5.9 – Off Highway Use Not Subject to Tax

A. Any registrant, owner or operator of a motor vehicle who does not use that motor vehicle on the highways of this state, in whole or in part, is not subject to the tax imposed by Section 7-15A-3 NMSA 1978 to the extent that the motor vehicle is not operated on the highways of this state.
B. For the purposes of section 3.12.5.9 NMAC, “highways of this state” include those roads, highways, thoroughfares, streets and other ways generally open to the use of the public as a matter of right for the purpose of motor vehicle travel, regardless of whether it is temporarily closed for the purpose of construction, reconstruction, maintenance or repair, if the road, highway, thoroughfare, street or other way is or was constructed, reconstructed, maintained or repaired with the use of any federal, state or local government or Indian nation, tribe or pueblo government funding.
C. Any road, highway, thoroughfare, street or other way is not a “highway of this state” if it is or was constructed, reconstructed, maintained or repaired solely with private funds.
[9/20/93, 9/14/96; 3.12.5.9 NMAC - Rn & A, 3 NMAC 12.5.9, 11/15/01]
HISTORY 3.12.5 NMAC:
Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:
TRD Rule WD-93, Regulations Pertaining to the Weight Distance Tax Act, Section 7-15A-1 to 7-15A-11 NMSA 1978, filed 9/20/93.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 12.5, Exemption From Tax, filed 9/3/96.
3.12.5 NMAC, Exemption From Tax, filed 11/1/01.