All motor vehicles in New Mexico that are more than four years old and are driven into, operated, or are otherwise present in Bernalillo county for 60 or more days per year but are registered in another county or state shall comply.

All 1980 and newer motor vehicles up to 10,000 lbs. GVW must pass an emission test every two years and at change of ownership.

Beginning January 1, 2013 all 1998 and newer diesel motor vehicles must pass emissions.

Exempt vehicles:

Vehicles that do not need to have an air care certificate.

All new motor vehicles for four years following initial registration from the date of the manufacturer’s certificate of origin (MCO);

Vehicles that are fueled by a mixture of gasoline and oil for purposes of lubrication;

Motor vehicles that are used for legally sanctioned competition and not operated on public streets and highways;

Implements of husbandry, or road machinery not regularly operated on public streets and highways;

Other vehicles that are not regularly operated on public streets and highways after providing satisfactory proof to the program manager;

vehicles leased by a leasing company whose place of business is Bernalillo county to a person who resides outside of Bernalillo county; however, an exemption shall not be granted if the person resides in an area, that has an EPA-required vehicle inspection program;

Vehicles that are 35 years old or older;

Vehicles sold between licensed dealers;

Vehicles with a GVW of 10,001 lbs. or more; and

Dedicated electric vehicles;

Existing electric hybrid vehicles which were exempted from 20.11.100 NMAC as of the effective date of 20.11.100.2 NMAC, until such time that a change of ownership of the vehicle occurred

Source: http://mvd.newmexico.gov/emission-testing.aspx