New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 13 - CIVIL PENALTIES - FAILURE TO CORRECTLY REPORT
Section 3.12.13.8 - WHEN CIVIL PENALTIES ARE IMPOSED

The civil penalties under Section 7-15A-16 NMSA 1978 will be imposed only in connection with audits conducted by the New Mexico taxation and revenue department showing that a commercial motor carrier has underreported declared gross vehicle weight or miles driven in New Mexico. The types of audits include, but are not limited to, field audits and limited scope audits. Reporting of additional gross vehicle weight or miles driven in New Mexico on amended returns prepared by the taxpayer or taxpayer's representative and managed audits will not be subject to the civil penalties under Section 7-15A-16 NMSA 1978.