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Form a Business

Exemption from tax

NMSA 1978, § 7-15-3.2
in effect
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7-15-3.2. 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. Laws 2006, ch. 44, § 1.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-15-3.2Fetched: 10/20/2026

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