New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 5 - EXEMPTION FROM TAX
Section 3.12.5.8 - REGISTRATION OF SCHOOL BUSES REQUIRED

Universal Citation: 3 NM Admin Code 3.12.5.8
Current through Register Vol. 35, No. 18, September 24, 2024

Only those school buses registered under the provisions of Section 66-6-12 NMSA 1978, those buses used exclusively for the transportation of agricultural laborers registered under the provisions of Section 66-6-8 NMSA 1978, and those buses operated by religious or nonprofit charitable organizations registered under the provisions of Section 66-6-5 NMSA 1978 are exempt from the imposition of the weight distance tax under Section 7-15A-5 NMSA 1978.

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