New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 101 - TRIP TAX - PERMITS
Section 3.12.101.10 - PREPAID TRIP TAX PERMITS - GENERAL ADMINISTRATION

Universal Citation: 3 NM Admin Code 3.12.101.10

Current through Register Vol. 35, No. 24, December 23, 2024

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 special fuel powered and has a gross vehicle weight or combination gross vehicle weight of more than 26,000 pounds:
(a) the special fuel permit fee of $5.00 for each trip; and

(b) the special fuel tax of five cents (.05) for each mile traveled in New Mexico.

B. In order to effectively administer the prepaid trip tax permit program, the permit fees charged against the permit shall be rounded to the nearest whole dollar. If the charge is more than 50 cents, then the amount shall be rounded up; if the charge is 50 cents or less, the amount shall be rounded down.

C. Example: A commercial motor carrier vehicle propelled by special fuel, with a gross vehicle weight of 55,000 pounds has a prepaid trip tax permit. At the New Mexico port of entry, the driver declares an intention to travel 60 miles into New Mexico and then return to the point of origin. The total fees are calculated as follows:

Trip tax (60 miles x 2 x $.11/mile)

$ 13.20

Temporary special fuel user permit

5.00

Special fuel excise tax (60 miles x 2 x $.05/mile)

6.00

Total

$ 24.20

Total charged against prepaid trip tax permit

$ 24.00

D. Once the balance of a prepaid trip tax permit is reduced to zero, the permit expires and is no longer valid.

Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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