SCORC/SB 905
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AN ACT
RELATING TO MOTOR VEHICLES; AMENDING AND ENACTING SECTIONS OF
THE MOTOR VEHICLE CODE; REQUIRING BACKGROUND INVESTIGATIONS
FOR CERTAIN MOTOR VEHICLE DIVISION EMPLOYEES; RECONCILING
MULTIPLE AMENDMENTS TO THE SAME SECTION OF LAW IN LAWS 2005;
PROVIDING PENALTIES; REPEALING SECTIONS OF THE NMSA 1978.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 7-14-6 NMSA 1978 (being Laws 1988,
Chapter 73, Section 16, as amended) is amended to read:
"7-14-6. EXEMPTIONS FROM TAX.--
A. A person who acquires a vehicle out of state
thirty or more days before establishing a domicile in this
state is exempt from the tax if the vehicle was acquired for
personal use.
B. A person applying for a certificate of title
for a vehicle registered in another state is exempt from the
tax if the person has previously registered and titled the
vehicle in New Mexico and has owned the vehicle continuously
since that time.
C. A vehicle with a certificate of title owned by
this state or any political subdivision is exempt from the
tax.
D. A person is exempt from the tax if the person
has a disability at the time the person purchases a vehicle