New Mexico Statutes Chapter 7. Taxation § 7-15A-2. Definitions

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;  1

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:

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.