Exemptions.

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The provisions of the Off-Highway Motor Vehicle Act shall not apply to persons who operate off-highway motor vehicles on privately held lands or to off-highway motor vehicles that are:

A. owned and operated by an agency or department of the United States, this state or a political subdivision of this state;

B. operated exclusively on lands privately held; provided that the appropriate tax or fee has been paid in lieu of the motor vehicle registration fees;

C. owned by nonresidents and used in this state only for organized and endorsed competition purposes; provided that the use is not on a rental basis;

D. brought into this state by manufacturers or distributors for wholesale purposes and not used for demonstrations;

E. in the possession of dealers as stock-in-trade and not used for demonstration purposes;

F. farm tractors, as defined in Section 66-1-4.6 NMSA 1978, special mobile equipment, as defined in Section 66-1-4.16 NMSA 1978, or off-highway motor vehicles being used for agricultural operations; or

G. used exclusively on private closed courses, whether owned by the rider or another person; provided that, if applicable, the excise tax and registration fees have been paid and are current.

History: 1953 Comp., § 64-3-1005, enacted by Laws 1978, ch. 35, § 201; 1985, ch. 189, § 5; 2005, ch. 325, § 5.

ANNOTATIONS

The 2005 amendment, effective January 1, 2006, provided an exemption for a person who operates off-highway motor vehicles on privately held lands; deleted the former exemption if the off-highway motor vehicle was operated on lands privately held by the owner of the vehicle; provided an exemption in Subsection B for an off-highway motor vehicle that is operated on lands privately held provided that the appropriate tax or fee has been paid in lieu of the motor vehicle registration fees; deleted former exemption in Subsection C if the off-highway motor vehicle was owned by a nonresident provided the use was for competition and did not exceed fifteen days and was not a rental vehicle; added Subsection C to provide an exemption if the off-highway motor vehicle is owned by a nonresident and used only for organized and endorsed competition and is not a rental; provided an exemption in Subsection F for off-highway motor vehicles used for agricultural operations; and added Subsection G to provide an exemption if the off-highway motor vehicle is used in private closed courses provided the applicable tax and fees have been paid.


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