New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 99 - SPECIAL FUEL USER PERMITS
Section 3.12.99.8 - TEMPORARY SPECIAL FUEL USER PERMIT

Universal Citation: 3 NM Admin Code 3.12.99.8

Current through Register Vol. 35, No. 18, September 24, 2024

A. On a form provided by the department, a special fuel user whose vehicle is not registered with the department shall acquire from the department, before operating the vehicle on New Mexico highways, a temporary special fuel user permit valid for one calendar day only or for one entry into and one exit out of New Mexico.

B. A special fuel user whose vehicle is not registered with the department, that applies for a temporary special fuel user permit valid for one calendar day only, for one entry into and one exit out of New Mexico, shall pay five dollars ($5.00) for each motor vehicle.

C. A special fuel user operating under a temporary special fuel user permit shall pay a special fuel user tax of five cents ($.05) per mile for each mile traveled in New Mexico.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.