Chapter 7 — Chapter 7

History: Laws 1991, ch. 197, § 13; repealed by Laws 2023, ch. 85, § 28.

ANNOTATIONS Recompilations. — Laws 1988, ch. 73, § 24 recompiled former 7-15-1 NMSA 1978, relating to computation of the trip tax, as 7-15-3.1 NMSA 1978, effective July 1, 1988.

Chapter 7, Article 15 NMSA 1978 may be cited as the "Trip Tax Act". History: 1978 Comp., § 7-15-1.1, enacted by Laws 1988, ch. 73, § 22.

ANNOTATIONS Repeals. — Laws 1988, ch. 73, § 56A, repealed 7-15-2 NMSA 1978, as enacted by Laws 1943, ch. 125, § 13, relating to exemption from mileage tax of certain vehicles transporting farm products, effective July 1, 1988.

As used in the Trip Tax Act: A. "combination gross vehicle weight" means the sum total of the gross vehicle weights of all units of a combination; B. "commercial motor carrier vehicle" means any motor vehicle with a gross weight of twelve thousand pounds or more used or reserved …

ANNOTATIONS Repeals. — Laws 1988, ch. 73, § 56A repealed 7-15-3 NMSA 1978, as enacted by Laws 1943, ch. 125, § 14, relating to exemption from mileage tax of retail merchants doing business outside of state when transporting farm products to wholesalers or manufacturers, effective…

A. For the purpose of providing funds for the construction, maintenance, repair and reconstruction of this state's public highways, a use fee, to be known as the "trip tax", is imposed on each trip made in this state by the registrant, owner or operator of a foreign- based commer…

Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico. History: Laws 2006, ch. 44, § 1.

A. If any trip tax is not paid when due, interest shall be paid to the state on such amount from the date on which the trip tax becomes due until it is paid. Interest shall be due to the state at the rate of fifteen percent a year, computed at the rate of one and one-quarter perc…

The receipts from permit fees established pursuant to Subsection C of Section 7-15- 3.1 NMSA 1978, the trip tax and any associated interest and penalties shall be deposited into the "motor vehicle suspense fund", hereby created in the state treasury. As of the end of each month, …

A. The department has the authority and duty to administer the Trip Tax Act and to impose, collect and enforce the trip tax. B. The department has the authority to interpret the provisions of the Trip Tax Act and to promulgate regulations with respect to the Trip Tax Act. The ext…

Chapter 7, Article 15A NMSA 1978 may be cited as the "Weight Distance Tax Act". History: 1978 Comp., § 7-15A-1, enacted by Laws 1988, ch. 73, § 28.

History: Laws 1988, ch. 24, § 9; 1993, ch. 272, § 2; 2003 (1st S.S.), ch. 3, § 30.

ANNOTATIONS Repeals. — Laws 1996, ch. 37, § 10 repealed 7-15A-11 NMSA 1978, as enacted by Laws 1988, ch. 14, § 2, relating to annual safety and training fee and schedule, effective July 1, 1996. For provisions of former section, see the 1995 NMSA 1978 on NMOneSource.com.

and renewal. A. An operator of a motor vehicle registered in this state and subject to the weight distance tax shall display a weight distance tax identification permit issued for that vehicle to an enforcement officer of the department of public safety upon demand of that employ…

fee. A. A person that obtains a weight distance tax identification permit shall pay an administrative fee to the department for the reasonable and necessary expense that the department incurs for processing and issuing a weight distance tax identification permit. The fee shall be…

The "weight distance tax identification permit fund" is created in the state treasury. The purpose of the fund is to provide an account from which the department and the department of transportation may pay the costs of issuing and administering weight distance tax identification…

exceptions. A. Except as required in Subsection H of this section, every taxpayer with a commercial domicile not located in an International Fuel Tax Agreement jurisdiction shall file with the department a bond on a form approved by the attorney general with a surety company auth…

reporters. Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight travel…

As used in the Weight Distance Tax Act: A. "bus" means a motor vehicle designed and used for the transportation of a person and a motor vehicle, other than a taxicab, designed and used for the transportation of a person for compensation; B. "declared gross weight" means the decla…

A tax is imposed upon the registrants, owners and operators for the use of the highways of this state by all motor vehicles having a declared gross weight or gross vehicle weight in excess of twenty-six thousand pounds and registered in this state, registered under proportional r…

The tax shall be paid by the registrant, owner or operator of a motor vehicle registered in this state to which the tax applies. History: 1978 Comp., § 7-15A-4, enacted by Laws 1988, ch. 73, § 31.

Exempted from imposition of the weight distance tax is the use of the highways of this state by: A. school buses; B. buses used exclusively for the transportation of agricultural laborers; C. buses operated by religious or nonprofit charitable organizations; and D. commercial mot…

rate for one-way hauls. A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule: Declared Gross Weight Tax Rate (Gross Vehicle Weight) (Mills per Mile) 26,001 to 28,000 11.01 28,001 to 30…

For all buses, the weight distance tax shall be computed in accordance with the following schedule: Declared Gross Weight Tax Rate (Gross Vehicle Weight) (Mills per Mile) 26,001 to 28,000 11.01 28,001 to 30,000 11.88 30,001 to 32,000 12.77 32,001 to 34,000 13.64 34,001 to 36,000 …

A. The total number of miles traveled on New Mexico highways during the tax payment period by the motor vehicle subject to the tax shall be used in computing the tax. B. Registrants, owners and operators of all motor vehicles to which the tax applies shall report to the departmen…

keeping requirements. A. Except as provided in Subsection B of this section, the weight distance tax shall be paid to the department by April 30 for the first quarterly period of January 1 through March 31, by July 31 for the second quarterly period of April 1 through June 30, by…

Chapter 7, Article 16A NMSA 1978 may be cited as the "Special Fuels Supplier Tax Act". History: Laws 1992, ch. 51, § 1; 1993, ch. 272, § 3.

suppliers. In computing the tax due, the following amounts of special fuel may be deducted from the total amount of special fuel received in New Mexico during the tax period, provided that satisfactory proof thereof is furnished to the department: A. special fuel received in New …

exception. A. Except as otherwise provided in this section, a special fuel user shall file a special fuel excise tax return in form and content as prescribed by the secretary to conform to the due date for the special fuel excise tax return required by an interstate agreement to …

In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excis…

on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal. A. Upon the submission of proof satisfactory to the department, the department shall allow a claim for refun…

special fuel. A. Upon the submission of proof satisfactory to the department, a user of special fuel may submit and the department may allow a claim for refund of tax paid on special fuel used to propel a vehicle authorized by contract with the public education department or with…

operator, special fuel supplier or dealer. Each person engaged in the business of selling special fuel in New Mexico as a rack operator, special fuel supplier or dealer shall register as such under the provisions of Section 7-1-12 NMSA 1978. History: Laws 1992, ch. 51, § 14; 1997…

A. Except as provided in Subsection H of this section, every supplier shall file with the department a bond on a form approved by the attorney general with a surety company authorized by the public regulation commission to transact business in this state as a surety and upon whic…

A. Except as required in Subsection H of this section, every special fuel user with a commercial domicile not located in an International Fuel Tax Agreement jurisdiction shall file with the department a bond on a form approved by the attorney general with a surety company authori…

cases. It is a violation of the Special Fuels Supplier Tax Act to do any of the following acts: A. operate any motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Special Fuels Supplier Tax Act as being…

ANNOTATIONS Repeals. — Laws 1993, ch. 272, § 8 repealed 7-16A-17, as enacted by Laws 1992, ch. 51, § 17, relating to bulk storage users, prohibited act, effective April 7, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1993, ch. 272, § 8 repealed 7-16A-18 NMSA 1978, as enacted by Laws 1992, ch. 51, § 18, relating to permits, special fuel users, penalty, effective April 7, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

A. A special fuel user whose vehicle is not registered with the department shall acquire from the department of transportation, before operating the vehicle on New Mexico highways: (1) a temporary special fuel user permit valid for one calendar day only or for one entry into and …

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 …

As used in the Special Fuels Supplier Tax Act: A. "biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets the American society for testing and materials specifications for bi…

pay tax. A. A rack operator receives special fuel at the time and place when the rack operator first loads the special fuel at the refinery or pipeline terminal into tank cars, tank trucks, tank wagons or any other type of transportation equipment or when the rack operator places…

The department shall interpret the provisions of the Special Fuels Supplier Tax Act. The department shall administer and enforce the collection of the special fuel excise tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax Administration Act …

interstate agreements. The secretary may terminate: A. a cooperative agreement involving the taxation of special fuels into which the secretary enters with another state, the District of Columbia, the commonwealth of Puerto Rico or any territory or possession of the United States…

A. All taxes due but not paid on liquefied petroleum gas or natural gas or on motor vehicles propelled by such a fuel under the Special Fuels Supplier Tax Act on the effective date of the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978] remain due until paid or until a…

excise tax. A. For the privilege of receiving or using special fuel in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of special fuel received in New Mexico. B. The tax imposed by Subsection A of this section shall be …

of tax due. A. A "special fuel inventory tax" is imposed measured by the quantity of gallons of special fuel in the possession of a supplier or bulk storage user on the day in which an increase in the special fuel excise tax rate is effective. The taxable event is the existence o…

A. On the day prior to the day in which the special fuel excise tax rate is increased or decreased, each supplier, dealer and bulk storage user shall take inventory of the gallons of special fuel on hand. B. Suppliers and bulk storage users shall report total gallons of special f…

special fuels. Every person transporting special fuels from a refinery or other facility at which special fuel is produced, refined, manufactured, blended or compounded or from a pipeline terminal in this state, importing special fuels into this state or exporting special fuels f…