SENATE BILL 255
47th legislature - STATE OF NEW MEXICO - second session, 2006
INTRODUCED BY
Mary Jane M. Garcia
AN ACT
RELATING TO COMMERCIAL MOTOR CARRIER VEHICLES; CREATING FEE-FREE ZONES NEAR THE MEXICO BORDER.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. A new section of the Trip Tax Act is enacted to read:
"[NEW MATERIAL] EXEMPTION FROM TAX.--Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles that operate within ten miles of a border crossing with Mexico."
Section 2. Section 7-15A-5 NMSA 1978 (being Laws 1988, Chapter 73, Section 32) is amended to read:
"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; [and]
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 that cross into this state from Mexico and operate in this state only within ten miles of a border crossing with Mexico."
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