New Mexico Administrative Code

3/15/10, 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.]

The civil penalties under Section 7-15A-16 NMSA 1978 will be imposed only in connection with audits conducted by the New Mexico taxation and revenue department showing that a commercial motor carrier has underreported declared gross vehicle weight or miles driven in New Mexico. T…

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.]

Only those school buses registered under the provisions of Section 66-6-12 NMSA 1978, those buses used exclusively for the transportation of agricultural laborers registered under the provisions of Section 66-6-8 NMSA 1978, and those buses operated by religious or nonprofit chari…

A. Any registrant, owner or operator of a motor vehicle who does not use that motor vehicle on the highways of this state, in whole or in part, is not subject to the tax imposed by Section 7-15A-3 NMSA 1978 to the extent that the motor vehicle is not operated on the highways of t…

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

A. For each one-way hauler, the total number of empty miles in New Mexico and the total number of loaded miles traveled in New Mexico shall be reported to the department on a quarterly basis on forms supplied by the department, unless the taxpayer has qualified for annual reporti…

One-way haulers shall maintain the following records on a reporting period basis. All records shall be referenced by vehicle unit number: A. Vehicle trip mileage records for each vehicle operated in New Mexico. The mileage records shall reflect the total empty miles and the total…

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.

For the purposes of this part (3.12.6 NMAC): A. "empty miles" means the number of miles traveled on New Mexico roads when the vehicle or vehicle combination is transporting no load whatsoever; B. "loaded miles" means the number of miles traveled on New Mexico roads when the vehic…

A. At the time that a vehicle is registered or reregistered under the provisions of the Motor Vehicle Code, the registrant, owner or operator of the vehicle may identify the vehicle as a one-way hauler if the registrant, owner or operator reasonably believes it will be qualified …

A. If any registrant, owner or operator has identified one or more vehicles as one-way haulers for a registration year, and during that year any identified vehicle does not qualify for the rate reduction provided by Subsection B of Section 7-15A-6 NMSA 1978 for at least three (3)…

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

Determination of timeliness for notices, returns, applications and payments of any tax or fee imposed under the Weight Distance Tax Act will be made in conformance with the requirements of Section 7-1-9 NMSA 1978 and the regulations thereunder.

Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding on that taxpayer when it is sent to the last address shown in the department's records.

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.]

A. Any person named on a valid tax identification card issued by the department 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…

The weight distance tax return shall be submitted on forms provided or approved by the department and must be signed by the taxpayer or his authorized agent.

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

A. It is a violation of the special fuels supplier tax act for a person to act as a temporary special fuel user without possessing a valid temporary special fuel user permit issued by the department. B. It is a violation of the special fuels supplier tax act for a person holding …

A. After notice and a hearing, the department may revoke the border crossing special fuel user permit of a special fuel user found to have violated the special fuels supplier tax act. B. The hearing shall be conducted pursuant to the tax administration act.

This part applies to commercial motor carriers using special fuel and having a gross vehicle weight in excess of twenty-six thousand pounds operating in the state of New Mexico.

Sections 9-5-1, 9-11-6.2, 7-16A-2.1, 7-16A-19 and 7-16A-19.1 NMSA 1978.

Permanent.

November 13, 2018, unless a later date is cited at the end of a section.

The objective of this part is to interpret, exemplify, implement and enforce the Special Fuel Use Permits provisions of Chapter 7, Article 16A of NMSA 1978.

As used in this rule: A. "Department" has the same meaning as defined in Subsection F of 7-16A-2 NMSA 1978. B. "International border commercial zone" has the same meaning as defined in Subsection D of 7-16A-19.1 NMSA 1978. C. "Person" has the same meaning as defined in Subsection…

A. On a form provided by the department, a special fuel user whose vehicle is not registered with the department shall acquire from the department, before operating the vehicle on New Mexico highways, a temporary special fuel user permit valid for one calendar day only or for one…

A. A special fuel user who operates a commercial motor carrier vehicle registered or titled in Mexico, who is engaged primarily in movement across the New Mexico-Mexico border and into or from an international border commercial zone and whose exclusive use of New Mexico highways …

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 persons applying or claiming a business tax credit in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.