New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 101 - TRIP TAX - PERMITS
Section 3.12.101.8 - PREPAID TRIP TAX PERMITS - APPLICATION - ISSUANCE OF PERMITS
Current through Register Vol. 35, No. 6, March 26, 2024
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 reproduction of that form. Permits may be applied for in the amount of fifty dollars ($50.00) and exact multiples thereof. No application shall be approved prior to the applicant's payment of the appropriate permit fee. The department will accept only cashier's checks or other certified funds stated in United States dollars in payment of a prepaid trip tax permit.
C. Applicants may apply for more than one prepaid trip tax permit.
D. Incomplete applications will not be approved and permits will not be issued. The applicant may complete and re-submit the application or, with respect to any payment made by the applicant with respect to the rejected application, may request either a refund of the fee submitted or application of it to another tax liability owed by the applicant to New Mexico.
E. With the receipt of the appropriate fee and a completed application form, the department will issue prepaid trip tax permits to the applicant.
F. A prepaid trip tax permit expires six months after the date of issuance.
