N.M. Admin. Code § 20.11.104.103 - EXEMPTIONS

The following motor vehicles shall not be subject to 20.11.104 NMAC.

A. Military tactical vehicles, which shall mean the same in this section as in CCR, Title 13, Section 1905.

B. Motor vehicles sold for registration in a state that is not New Mexico.

C. Motor vehicles that have greater than 7,500 miles on the odometer.

D. Motor vehicles available for rent to a final destination outside of New Mexico.

E. Motor vehicles transferred from one person to another person due to: death, inheritance, devise or bequest; divorce, dissolution, annulment or legal separation; merger or consolidation; bankruptcy; court judgment or decree; or possessory lien, seizure or foreclosure.

F. Emergency vehicles.

G. A motor vehicle acquired by a resident of New Mexico to replace a motor vehicle registered to such resident that was stolen, damaged, or failed beyond reasonable repair while out of state, provided that such replacement motor vehicle is acquired out of state when the previously owned motor vehicle was stolen, damaged, or failed beyond reasonable repair.

H. A motor vehicle with a right-hand drive configuration that is not available in a California-certified model, purchased by a rural route postal carrier and used primarily for work.

I. Motor vehicles purchased by a nonresident before establishing residency in New Mexico, regardless of the mileage on the odometer.

J. Motor vehicles purchased by a resident of New Mexico while assigned to active government service outside New Mexico.

K. Custom and assembled motor vehicles that:

(1) are maintained for occasional transportation, exhibitions, club activities, parades, tours, testing of operation, repair, maintenance, and similar uses; and

(2) are not used for general daily transportation.

L. A vehicle sold for the purpose of being wrecked or dismantled.

M. Motor vehicles used exclusively in the conduct of agricultural operations, like implements of husbandry not including a vehicle whose existing design is primarily for the transportation of persons or property on a highway, or road machinery not regularly operated on public streets and highways.

N. A vehicle defined as an "excluded bus" pursuant to CCR, Title 13, Section 1963(c)(11).

Notes

N.M. Admin. Code § 20.11.104.103

20.11.104.103 NMAC - N, 1/1/08, Adopted by New Mexico Register, Volume XXXIII, Issue 11, June 7, 2022, eff. 7/1/2022, Adopted by New Mexico Register, Volume XXXIV, Issue 24, December 19, 2023, eff. 12/31/2023