New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 99 - SPECIAL FUEL USER PERMITS
Section 3.12.99.9 - BORDER CROSSING SPECIAL FUEL USER PERMIT

Universal Citation: 3 NM Admin Code 3.12.99.9

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

A. A special fuel user who operates a commercial motor carrier vehicle registered or titled in Mexico, who is engaged primarily in movement across the New Mexico-Mexico border and into or from an international border commercial zone and whose exclusive use of New Mexico highways is limited to an area within ten miles of the New Mexico-Mexico border, may apply for, on a form approved by the department, a quarterly, semi-annual or annual border crossing special fuel user permit.

B. The department shall issue the permit if it approves the application and upon payment of the fee for the border crossing special fuel user permit.

C. The fee for the border crossing special fuel user permit shall be:

(1) for a quarterly permit, one hundred twenty-five dollars ($125);

(2) for a semi-annual permit, two hundred dollars ($200); and

(3) for an annual permit, three hundred fifty dollars ($350).

D. A special fuel user holding a valid border crossing special fuel user permit and operating within the specified 10 miles of the New Mexico - Mexico border, as provided above, shall be exempt from the five dollar ($5.00) temporary special fuel user permit specified in Paragraph (1) of Subsection A and Subsection C of 7-16A-19 NMSA 1978 and exempt from the five cents ($0.05) per mile special fuel user tax pursuant to Subsections E and F of 7-16A-2.1 NMSA 1978.

E. A special fuel user holding a valid border crossing special fuel user permit and operating outside the specified 10 miles of the New Mexico-Mexico border, shall acquire a temporary special fuel user permit for a fee of five dollars ($5.00) and shall pay the special fuel user tax of five cents ($0.05) per mile for each mile traveled in New Mexico.

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