New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 6 - TAX RATE FOR MOTOR VEHICLES OTHER THAN BUSES - REDUCTION OF RATE FOR ONE-WAY HAULS
Section 3.12.6.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.12.6.7
Current through Register Vol. 35, No. 18, September 24, 2024
For the purposes of this part (3.12.6 NMAC):
A. "empty miles" means the number of miles traveled on New Mexico roads when the vehicle or vehicle combination is transporting no load whatsoever;
B. "loaded miles" means the number of miles traveled on New Mexico roads when the vehicle or vehicle combination is transporting any load, regardless of whether a fee is charged for the transportation; and
C. "one-way hauler" means a vehicle described in Subsection B of 7-15A-6 NMSA 1978.
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