2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15A - Weight Distance Tax › Section 7-15A-2 - Definitions.

As used in the Weight Distance Tax Act:
A. "bus" means a motor vehicle designed and used for the transportation of a person and a motor vehicle, other than a taxicab, designed and used for the transportation of a person for compensation;
B. "declared gross weight" means the declared gross weight for purposes of the Motor Transportation Act [Chapter 65, Articles 1, 3 and 5 NMSA 1978];
C. "department" means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary;
D. "gross vehicle weight" means the weight of a vehicle without load, plus the weight of a load upon the vehicle;
E. "motor vehicle" means a vehicle that is self-propelled and a vehicle that is propelled by electric power obtained from batteries or from overhead trolley wires, but not operated upon rails;
F. "person" means:
(1) an individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other association; and
(2) to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, department or instrumentality of the federal, state or other governmental unit;
G. "registrant" means a person who has registered the vehicle pursuant to the laws of this state or another state;
H. "secretary" means the secretary of taxation and revenue or the secretary's delegate;
I. "tax" means the weight distance tax imposed by the Weight Distance Tax Act;
J. "vehicle" means a device in, upon or by which a person or property is or may be transported or drawn upon a highway, including a frame, chassis or body of a vehicle or motor vehicle, except a device moved by human power or used exclusively upon stationary rails or tracks; and
K. "weight distance tax identification permit" means an administrative certificate that is issued by the department and that identifies a specific vehicle as subject to the tax imposed pursuant to the Weight Distance Tax Act.
History:
1978 Comp., § 7-15A-2, enacted by Laws 1988, ch. 73, § 29; 2003 (1st S.S.), ch. 3, § 3.
ANNOTATIONS
The 2003 (1st S.S.) amendment,
effective July 1, 2004, substituted "a" for "every" preceding "motor vehicle" twice and "a person" for "persons" twice in Subsection A, "an" for "any" preceding "employee" near the middle of Subsection C, "a load upon the vehicle" for "any load thereon" at the end of Subsection D, "a vehicle that" for "every vehicle which" twice in Subsection E, rewrote Subsection F so as to designate the previously undesignated language as Paragraphs (1) and (2) and substituted "an" for "any" at the beginning of Paragraph (1) and "a" for "any" preceding "federal" near the beginning and "of the federal, state or other governmental unit" for "thereof" at the end of Paragraph (2) of that subsection, "a" for "any" preceding "person" in Subsection G, and "a" for "every" preceding "device" near the beginning, "a" for "any" preceding "person" near the beginning, preceding "frame" and "vehicle" near the middle and "a device" for "devices" near the end of Subsection J, and added Subsection K.