Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 15A - Weight Distance Tax, 7-15A-1 through 7-15A-16. > Section 7-15A-4 - Responsibility for payment of tax.

Section 7-15A-4 - Responsibility for payment of tax.

7-15A-4. Responsibility for payment of tax.

The tax shall be paid by the registrant, owner or operator of a motor vehicle registered in this state to which the tax applies.