{"data":{"id":"us-nm/7-15-3.2","jurisdiction":"us-nm","citation":"7-15-3.2","heading":"Exemption from tax.","body":"Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.","path":["Chapter 7 - Taxation","ARTICLE 15 Trip Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"65354040158651fd9403d0c2ab135ddf6dc65a56056f477a68f72ee152692ca2","source_id":"us-nm","stale":false,"prev":"us-nm/7-15-3.1","next":"us-nm/7-15-4"},"notice":"GroundRules: Original legal text. Not legal advice."}