SB 255
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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:
"EXEMPTION FROM TAX.--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."
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;
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