New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 100 - TRIP TAX - GENERAL PROVISIONS
Section 3.12.100.8 - FEDERALLY LICENSED CUSTOM BROKERS ARE OPERATORS

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 be issued in the broker's name.

B. If a prepaid trip tax permit is used by a person other than the broker, the person shall have in his possession a document that explains the relationship between the person and the broker. This document shall be available for inspection by any authorized department employee upon request of that authorized employee.