N.M. Stat. Ann. § 7-15-3.2 – Exemption from tax

Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.

History: Laws 2006, ch. 44, § 1.

ANNOTATIONS

Effective dates. — Laws 2006, ch. 44 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.