New Mexico Administrative Code

To establish that a voluntary transfer without consideration has occurred, the department may require the parties to complete affidavits under penalty of perjury that a voluntary transfer without consideration has occurred and to submit such other evidence as is appropriate under…

All-terrain vehicles (ATVs) are subject to the registration and titling provisions of the Motor Vehicle Code. Therefore the motor vehicle excise tax and not the gross receipts tax applies to the sale of ATVs.

General public, dealers in motor vehicles, agencies of the United States government, NATO forces.

Sections 9-11-6.2 and 7-14-11 NMSA 1978.

Permanent.

7/31/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Motor Vehicle Excise Tax Act.

A. "Member of a NATO force" means the military and civilian personnel of the NATO force and their dependents. B. "NATO force" means any NATO signatory's military unit or force or civilian component thereof present in New Mexico in accordance with the north Atlantic treaty. C. "NA…

A "factory repurchase agreement" is an agreement under which a person who maintains a fleet of vehicles purchased through one or more dealers sells used vehicles from its fleet directly to the manufacturer. Because two separate transactions with different parties are occurring, t…

Because issuance of a certificate of title is not required with respect to vehicles sold to the United States, the motor vehicle excise tax does not apply to vehicles sold or transferred to the United States. This regulation applies to sales or transfers of vehicles on or after J…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to (1) all registrants, owners and operators of motor vehicles with a declared gross weight of 12,000 pounds or more if the motor vehicles are used or intended to be used on New Mexico highways, whether or not the motor vehicles are registered with New Mexico an…

Section 9-11-6.2 NMSA 1978.

Permanent.

9/14/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Weight Distance Tax Act, Trip Tax Act and Caravan Tax.

[Reserved.]

Unless otherwise stated, all citations of statutes within Chapter 3.12 NMAC are to the New Mexico Statutes Annotated, 1978 (NMSA 1978).

A. Any person named on a validly-issued tax identification card is responsible for maintaining all records which demonstrate that any and all highway use taxes and fees incurred by the operation of registered vehicles on New Mexico highways have been paid. B. When a vehicle is le…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to all registrants, owners and operators of motor vehicles with a declared gross weight of 26,000 pounds or more if the motor vehicles are used or intended to be used on New Mexico highways, whether or not the motor vehicles are registered with New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

9/14/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Weight Distance Tax Act.

[Reserved.]

(Reserved.)

(Reserved.)

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to all registrants, owners and operators of motor vehicles with a declared gross weight of 12,000 pounds or more if the motor vehicles are used or intended to be used on New Mexico highways, whether or not the motor vehicles are registered with New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

9/14/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Trip Tax Act.

As used in Parts 3.12.100 and 3.12.101 NMAC: A. "custom harvesting operation" means the temporary provision of agricultural harvesting implements, with or without operators, for consideration to a person engaged in the business of farming or ranching; B. "foreign-based commercial…

A. For the purposes of Section 7-15-3.1 NMSA 1978, a federally licensed customs broker is an operator and may purchase prepaid trip permits for use by any person performing transportation services on behalf of the federally licensed customs broker. Prepaid trip tax permits will b…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

A. The prepaid trip tax permit may be used to pay the following: (1) Trip tax computed on the miles to be traveled in New Mexico and the gross vehicle weight or combination gross vehicle weight, in accordance with Subsection B of Section 7-15-3.1 NMSA 1978. (2) If the vehicle is …

Except as provided in 3.12.101.8 NMAC, no refunds will be made for unused prepaid trip tax permit balances, whether the permit is lost, expires or is voided. Unused balances may not be transferred to any other prepaid trip tax permit.

This part applies to all registrants, owners and operators of motor vehicles with a declared gross weight of 12,000 pounds or more if the motor vehicles are used or intended to be used on New Mexico highways, whether or not the motor vehicles are registered with New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

9/14/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Trip Tax Act.

[Reserved.]

A. Only registrants, owners or operators of foreign-based commercial motor vehicles may apply for prepaid trip tax permits. B. Prepaid trip tax permits shall be applied for by submitting a completed "prepaid trip tax permit application" form provided by the department or a reprod…

A. Prepaid trip tax permits may be used in any vehicle under the control of the registrant, owner or operator, but may not be used by any person not specifically named on the permit, except as provided 3.12.100.8 NMAC. B. The prepaid trip tax permit must be carried in the vehicle…