{"data":{"id":"us-nm/7-15a-2","jurisdiction":"us-nm","citation":"7-15A-2","heading":"Definitions.","body":"As used in the Weight Distance Tax Act:\nA. \"bus\" means a motor vehicle designed and used for the transportation of a person and a motor vehicle, other than a taxicab, designed and used for the transportation of a person for compensation;\nB. \"declared gross weight\" means the declared gross weight for purposes of the Motor Transportation Act [Chapter 65, Articles 1, 3 and 5 NMSA 1978];\nC. \"department\" means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary;\nD. \"gross vehicle weight\" means the weight of a vehicle without load, plus the weight of a load upon the vehicle;\nE. \"motor vehicle\" means a vehicle that is self-propelled and a vehicle that is propelled by electric power obtained from batteries or from overhead trolley wires, but not operated upon rails;\nF. \"person\" means:\n(1) an individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other association; and\n(2) to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, department or instrumentality of the federal, state or other governmental unit;\nG. \"registrant\" means a person who has registered the vehicle pursuant to the laws of this state or another state;\nH. \"secretary\" means the secretary of taxation and revenue or the secretary's delegate;\nI. \"tax\" means the weight distance tax imposed by the Weight Distance Tax Act;\nJ. \"vehicle\" means a device in, upon or by which a person or property is or may be transported or drawn upon a highway, including a frame, chassis or body of a vehicle or motor vehicle, except a device moved by human power or used exclusively upon stationary rails or tracks; and\nK. \"weight distance tax identification permit\" means an administrative certificate that is issued by the department and that identifies a specific vehicle as subject to the tax imposed pursuant to the Weight Distance Tax Act.","path":["Chapter 7 - Taxation","ARTICLE 15A Weight Distance 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":"bfa81ece69105585fbd3861eb45d83dbd4d43203fe975d938db28bef09206558","source_id":"us-nm","stale":false,"prev":"us-nm/7-15a-1","next":"us-nm/7-15a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}