New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 101 - TRIP TAX - PERMITS
Section 3.12.101.9 - PREPAID TRIP TAX PERMITS - CONDITIONS OF USE - VOIDING OF PERMITS

Universal Citation: 3 NM Admin Code 3.12.101.9

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

A. Prepaid trip tax permits may be used in any vehicle under the control of the registrant, owner or operator, but may not be used by any person not specifically named on the permit, except as provided 3.12.100.8 NMAC.

B. The prepaid trip tax permit must be carried in the vehicle. The prepaid trip tax permit must be presented to an authorized department employee on request of the authorized employee.

C. Any violation of the conditions of the prepaid trip tax permit is cause for voiding of the permit in addition to any other penalties provided by law. If a permit is voided because of violation of the conditions of use, any fee balance remaining on the permit is also voided and shall not be refunded.

D. Once the balance of a prepaid trip tax permit is reduced to zero, the permit is void.

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