State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-15a > Section-7-15a-6

7-15A-6. Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls. 

A.     For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

       Declared Gross Weight Tax Rate   (Gross Vehicle Weight) (Mills per Mile)     26,001 to 28,000 11.01   28,001 to 30,000 11.88   30,001 to 32,000 12.77   32,001 to 34,000 13.64   34,001 to 36,000 14.52   36,001 to 38,000 15.39   38,001 to 40,000 16.73   40,001 to 42,000 18.05   42,001 to 44,000 19.36   44,001 to 46,000 20.69   46,001 to 48,000 22.01   48,001 to 50,000 23.33   50,001 to 52,000 24.65   52,001 to 54,000 25.96   54,001 to 56,000 27.29   56,001 to 58,000 28.62   58,001 to 60,000 29.93   60,001 to 62,000 31.24   62,001 to 64,000 32.58   64,001 to 66,000 33.90   66,001 to 68,000 35.21   68,001 to 70,000 36.52   70,001 to 72,000 37.86   72,001 to 74,000 39.26   74,001 to 76,000 40.71   76,001 to 78,000 42.21   78,001 and over 43.78.    

B.     All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

(1)     the motor vehicle is customarily used for one-way haul;

(2)     forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

(3)     the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-15a > Section-7-15a-6

7-15A-6. Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls. 

A.     For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

       Declared Gross Weight Tax Rate   (Gross Vehicle Weight) (Mills per Mile)     26,001 to 28,000 11.01   28,001 to 30,000 11.88   30,001 to 32,000 12.77   32,001 to 34,000 13.64   34,001 to 36,000 14.52   36,001 to 38,000 15.39   38,001 to 40,000 16.73   40,001 to 42,000 18.05   42,001 to 44,000 19.36   44,001 to 46,000 20.69   46,001 to 48,000 22.01   48,001 to 50,000 23.33   50,001 to 52,000 24.65   52,001 to 54,000 25.96   54,001 to 56,000 27.29   56,001 to 58,000 28.62   58,001 to 60,000 29.93   60,001 to 62,000 31.24   62,001 to 64,000 32.58   64,001 to 66,000 33.90   66,001 to 68,000 35.21   68,001 to 70,000 36.52   70,001 to 72,000 37.86   72,001 to 74,000 39.26   74,001 to 76,000 40.71   76,001 to 78,000 42.21   78,001 and over 43.78.    

B.     All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

(1)     the motor vehicle is customarily used for one-way haul;

(2)     forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

(3)     the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.


State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-15a > Section-7-15a-6

7-15A-6. Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls. 

A.     For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

       Declared Gross Weight Tax Rate   (Gross Vehicle Weight) (Mills per Mile)     26,001 to 28,000 11.01   28,001 to 30,000 11.88   30,001 to 32,000 12.77   32,001 to 34,000 13.64   34,001 to 36,000 14.52   36,001 to 38,000 15.39   38,001 to 40,000 16.73   40,001 to 42,000 18.05   42,001 to 44,000 19.36   44,001 to 46,000 20.69   46,001 to 48,000 22.01   48,001 to 50,000 23.33   50,001 to 52,000 24.65   52,001 to 54,000 25.96   54,001 to 56,000 27.29   56,001 to 58,000 28.62   58,001 to 60,000 29.93   60,001 to 62,000 31.24   62,001 to 64,000 32.58   64,001 to 66,000 33.90   66,001 to 68,000 35.21   68,001 to 70,000 36.52   70,001 to 72,000 37.86   72,001 to 74,000 39.26   74,001 to 76,000 40.71   76,001 to 78,000 42.21   78,001 and over 43.78.    

B.     All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

(1)     the motor vehicle is customarily used for one-way haul;

(2)     forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

(3)     the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.