7-15-3.2. Exemption from tax.
47 words·~1 min read·
/nm/chapter-7-taxation/article-15-trip-tax/7-15-3-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
History: Laws 2006, ch. 44, § 1.