House Bill text for HB0802

HOUSE BILL 802

49th legislature - STATE OF NEW MEXICO - first session, 2009

INTRODUCED BY

Patricia A. Lundstrom

AN ACT

RELATING TO TAXATION; AMENDING THE WEIGHT DISTANCE TAX ACT TO INCREASE THE RATE OF THE WEIGHT DISTANCE TAX FOR CERTAIN MOTOR VEHICLES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 7-15A-6 NMSA 1978 (being Laws 1988, Chapter 73, Section 33, as amended) is amended to read:

"7-15A-6. TAX RATE FOR MOTOR VEHICLES OTHER THAN BUSES--REDUCTION OF RATE FOR ONE-WAY HAULS.--

A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

Declared Gross Weight Tax Rate

(Gross Vehicle Weight) (Mills per Mile)

26,001 to 28,000 11.01

28,001 to 30,000 11.88

30,001 to 32,000 12.77

32,001 to 34,000 13.64

34,001 to 36,000 14.52

36,001 to 38,000 15.39

38,001 to 40,000 16.73

40,001 to 42,000 18.05

42,001 to 44,000 19.36

44,001 to 46,000 20.69

46,001 to 48,000 22.01

48,001 to 50,000 [23.33] 24.50

50,001 to 52,000 [24.65] 25.88

52,001 to 54,000 [25.96] 27.26

54,001 to 56,000 [27.29] 28.65

56,001 to 58,000 [28.62] 30.08 58,001 to 60,000 [29.93] 31.43

60,001 to 62,000 [31.24] 32.80

62,001 to 64,000 [32.58] 34.21

64,001 to 66,000 [33.90] 35.59

66,001 to 68,000 [35.21] 36.97

68,001 to 70,000 [36.52] 38.35

70,001 to 72,000 [37.86] 39.75

72,001 to 74,000 [39.26] 41.22

74,001 to 76,000 [40.71] 42.75

76,001 to 78,000 [42.21] 44.32

78,001 and over [43.78] 45.97.

B. All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

(1) the motor vehicle is customarily used for one-way haul;

(2) forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

(3) the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified."

Section 2. Section 7-15A-7 NMSA 1978 (being Laws 1988, Chapter 73, Section 34, as amended) is amended to read:

"7-15A-7. TAX RATE FOR BUSES.--For all buses, the weight distance tax shall be computed in accordance with the following schedule: