New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 1 - GENERAL PROVISIONS
Section 3.12.1.2 - SCOPE

Universal Citation: 3 NM Admin Code 3.12.1.2
Current through Register Vol. 35, No. 18, September 24, 2024

This part applies to (1) all registrants, owners and operators of motor vehicles with a declared gross weight of 12,000 pounds or more if the motor vehicles are used or intended to be used on New Mexico highways, whether or not the motor vehicles are registered with New Mexico and (2) all persons transporting motor vehicles in New Mexico if the person is either engaged in the business of transporting motor vehicles or is delivering the motor vehicle to its purchaser.

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