{"data":{"id":"us-nm/7-15a-5","jurisdiction":"us-nm","citation":"7-15A-5","heading":"Exemption from tax.","body":"Exempted from imposition of the weight distance tax is the use of the highways of this state by:\nA. school buses;\nB. buses used exclusively for the transportation of agricultural laborers;\nC. buses operated by religious or nonprofit charitable organizations; and\nD. 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.","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":"68d63ccdf0a88ebc6719020780ce470cbbf2339dfb2c24091b7d41b28500a609","source_id":"us-nm","stale":false,"prev":"us-nm/7-15a-4","next":"us-nm/7-15a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}