2011 New Mexico Statutes
Chapter 7: Taxation
Article 15A: Weight Distance Tax, 7-15A-1 through 7-15A-16
Section 7-15A-3: Imposition of weight distance tax.
7-15A-3. Imposition of weight distance tax.
A tax is imposed upon the registrants, owners and operators for the use of the highways of this state by all motor vehicles having a declared gross weight or gross vehicle weight in excess of twenty-six thousand pounds and registered in this state, registered under proportional registration or qualified under the provisions of Sections 65-1-32 and 65-1-33 NMSA 1978. This tax shall be known as the "weight distance tax".
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