New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 110 - COMPUTATION
Section 3.16.110.11 - RECORDS REQUIRED FOR ALTERNATIVE CALCULATION METHOD

A. The alternative calculation may be used only when the auxiliary equipment or non-automotive apparatus is in use in New Mexico. A contemporaneous daily trip report must be maintained for each vehicle using the alternative calculation method. At a minimum, date, beginning hub or odometer miles and time, ending hub or odometer miles and time and miles traveled must be entered on the daily trip report. The log must clearly identify the times the auxiliary equipment or non-automotive apparatus was in use.

B. In addition to the daily trip record, the driver, owner or operator of the vehicle must record all fuel purchases by date, price per gallon, gallons delivered into the main supply tank of the vehicle, and the total cost of the fuel. This recordation is required even if the fuel is withdrawn from bulk storage. In the case of bulk fuel withdrawal, any reasonable method of determining and allocating cost will be accepted by the department. This reasonable method must be documented in writing.

C. Failure to maintain and retain the required trip reports and fuel records will result in disallowance of the alternative computation method, and special fuel excise tax will be assessed on all fuel consumed in the state, whether for PTO use or propelling the vehicle.