New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 5 - EXEMPTION FROM TAX
Section 3.12.5.9 - OFF HIGHWAY USE NOT SUBJECT TO TAX
Current through Register Vol. 35, No. 18, September 24, 2024
A. Any registrant, owner or operator of a motor vehicle who does not use that motor vehicle on the highways of this state, in whole or in part, is not subject to the tax imposed by Section 7-15A-3 NMSA 1978 to the extent that the motor vehicle is not operated on the highways of this state.
B. For the purposes of section 3.12.5.9 NMAC, "highways of this state" include those roads, highways, thoroughfares, streets and other ways generally open to the use of the public as a matter of right for the purpose of motor vehicle travel, regardless of whether it is temporarily closed for the purpose of construction, reconstruction, maintenance or repair, if the road, highway, thoroughfare, street or other way is or was constructed, reconstructed, maintained or repaired with the use of any federal, state or local government or Indian nation, tribe or pueblo government funding.
C. Any road, highway, thoroughfare, street or other way is not a "highway of this state" if it is or was constructed, reconstructed, maintained or repaired solely with private funds.
