Yes it does.
The rim size itself has no effect on your odometer, or your speedometer. The tire size will. It will less accurately reflect how far you have gone, and how fast you are going. Go to this site, and enter the size of your old tires and your new tires, to see how much of an impact it will have. http://www.miata.net/garage/tirecalc.html If a slightly lower profile tire was installed on your new rims than were on your old rims, it may not be that much difference. If not, it could easily be a few percent. If you went with a higher profile tire, it could easily be off by 15%. Also, both your old and new tires could be off, if they are not the original stock size, and your speedometer gear (or VSS gear, as the case may be) was never changed to reflect that.
from Yahoo and personal Experience. An uncle got fined on M2 once, argued with the Policeman and He told this.
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