Section 7-15A-5 - Exemption from tax.
7-15A-5. Exemption from tax.
Exempted from imposition of the weight distance tax is the use of the highways of this state by:
A. school buses;
B. buses used exclusively for the transportation of agricultural laborers;
C. buses operated by religious or nonprofit charitable organizations; and
D. commercial motor carrier vehicles as defined in Subsection B of Section 7-15-2.1 NMSA 1978 while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.