N.M. Stat. § 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
14.86
28,001 to 30,000
16.04
30,001 to 32,000
17.24
32,001 to 34,000
18.41
34,001 to 36,000
19.60
36,001 to 38,000
20.78
38,001 to 40,000
22.59
40,001 to 42,000
24.37
42,001 to 44,000
26.14
44,001 to 46,000
27.93
46,001 to 48,000
29.71
48,001 to 50,000
31.50
50,001 to 52,000
33.28
52,001 to 54,000
35.05
54,001 to 56,000
36.84
56,001 to 58,000
38.64
58,001 to 60,000
40.41
60,001 to 62,000
42.17
62,001 to 64,000
43.98
64,001 to 66,000
45.77
66,001 to 68,000
47.53
68,001 to 70,000
49.30
70,001 to 72,000
51.11
72,001 to 74,000
53.00
74,001 to 76,000
54.96
76,001 to 78,000
56.98
78,001 and over
59.10.
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.