NMSA 1978, § 7-15-1.1 Short title
7-15-1.1. Short title
Chapter 7, Article 15 NMSA 1978 may be cited as the "Trip Tax Act".
1978 Comp., § 7-15-1.1, enacted by Laws 1988, ch. 73, § 22.
Trip Tax
NMSA 1978 ch. 7, art. 15
in effectNMSA 1978, § 7-15-2.1 Definitions
7-15-2.1. Definitions
As used in the Trip Tax Act:
A. "combination gross vehicle weight" means the sum total of the gross vehicle weights of all units of a combination;
B. "commercial motor carrier vehicle" means any motor vehicle with a gross weight of twelve thousand pounds or more used or reserved for use in the transportation of persons, property or merchandise for hire, compensation or profit or in the furtherance of a commercial enterprise or any vehicle used or maintained primarily for the transportation of property or merchandise or for drawing other vehicles so used or maintained;
C. "department" means the department of transportation, the secretary of transportation and any employee of the department of transportation exercising authority lawfully delegated to that employee by the secretary;
D. "gross vehicle weight" means the weight of a vehicle without load, plus the weight of any load;
E. "motor vehicle" means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from batteries or from overhead trolley wires, but not operated upon rails;
F. "registrant" means the person who has registered the vehicle pursuant to the laws of this state or another state;
G. "trip tax" means the use fee imposed under the Trip Tax Act; and
H. "vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, including any frame, chassis or body of any vehicle or motor vehicle, except devices moved by human power or used exclusively upon stationary rails or tracks.
1978 Comp., § 7-15-2.1, enacted by Laws 1988, ch. 73, § 23; 1998 (1st S.S.), ch. 10, § 1; 2021, ch. 59, § 1.
NMSA 1978, § 7-15-3.1 Trip tax; computation
7-15-3.1. Trip tax; computation
A. For the purpose of providing funds for the construction, maintenance, repair and reconstruction of this state's public highways, a use fee, to be known as the "trip tax", is imposed on each trip made in this state by the registrant, owner or operator of a foreign-based commercial motor carrier vehicle and is in lieu of registration fees and the weight distance tax that would otherwise be imposed on the trip on a registrant, owner or operator of any foreign-based commercial motor carrier vehicle that is:
(1) not registered in this state under interstate registration;
(2) not registered in this state under proportional registration;
(3) not subject to a valid reciprocity agreement;
(4) not registered as a foreign commercial motor carrier vehicle under short-term registration;
(5) not registered under an allocation of one-way rental fleet vehicles; and
(6) not exempted from registration and the payment of any registration fees and not exempted from the payment of the trip tax under Section 65-5-3 NMSA 1978.
B. Except as provided otherwise in Subsections C and D of this section, the trip tax shall be computed as follows:
(1) when the gross vehicle weight or combination gross vehicle weight exceeds twelve thousand pounds but does not exceed twenty-six thousand pounds, seven cents ($.07) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state;
(2) when the gross vehicle weight or combination gross vehicle weight exceeds twenty-six thousand pounds and does not exceed fifty-four thousand pounds, twelve cents ($.12) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state;
(3) when the gross vehicle weight or combination gross vehicle weight exceeds fifty-four thousand pounds and does not exceed seventy-two thousand pounds, fifteen cents ($.15) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state; and
(4) when the gross vehicle weight or combination gross vehicle weight exceeds seventy-two thousand pounds, sixteen cents ($.16) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state.
C. The department, by regulation, shall establish a procedure for the issuance of prepaid trip permits for:
(1) trips by a single vehicle or a fleet of vehicles for the purpose of:
(a) custom harvesting operations; or
(b) the transportation of goods or passengers between the state and Mexico; or
(2) any vehicle that is unable to declare at the time of entering the state the point of destination or place of leaving the state.
D. Prepaid trip permits established pursuant to Subsection C of this section shall be sold in increments of no less than fifty dollars ($50.00). Any portion not used prior to one year from the date of issuance shall not be refundable. Prepaid trip permits shall not be transferable between a registrant, owner or operator and another registrant, owner or operator. Charges against the prepaid trip permit shall be based on the computations specified in Subsection B of this section.
1941 Comp., § 68-1531, enacted by Laws 1943, ch. 125, § 12; 1953 Comp., § 64-30-12; Laws 1972, ch. 7, § 30; 1980, ch. 59, § 1; 1987, ch. 347, § 13; 1978 Comp., § 7-15-1, recompiled as 1978 Comp., § 7-15-3.1 by Laws 1988, ch. 73, § 24; 1993, ch. 30, § 21; 1994, ch. 49, § 1; 2005, ch. 258, § 1; 2023, ch. 85, § 19.
NMSA 1978, § 7-15-3.2 Exemption from tax
7-15-3.2. Exemption from tax
Exempted from imposition of the trip tax is the use of the highways of this state by commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.
Laws 2006, ch. 44, § 1.
NMSA 1978, § 7-15-4 Interest; penalties
7-15-4. Interest; penalties
A. If any trip tax is not paid when due, interest shall be paid to the state on such amount from the date on which the trip tax becomes due until it is paid. Interest shall be due to the state at the rate of fifteen percent a year, computed at the rate of one and one-quarter percent per month or any fraction thereof, except that, if the amount of interest due at the time payment is made is less than one dollar ($1.00), then no interest shall be due. Nothing in this subsection shall be construed to impose interest on interest or interest on penalty.
B. In the case of failure, due to negligence or disregard of rules and regulations, but without intent to defraud, to pay when due any amount of trip tax required to be paid, there shall be added to the amount as penalty two percent per month, or any fraction thereof, from the date on which the trip tax becomes due until the time payment is made, provided that the total penalty shall not exceed ten percent of the amount nor shall it be less than a minimum of five dollars ($5.00).
C. In the case of failure to pay when due any amount of trip tax required to be paid, with intent to defraud the state, there shall be added to the amount fifty percent thereof or a minimum of twenty-five dollars ($25.00), whichever is greater, as penalty.
1978 Comp., § 7-15-4, enacted by Laws 1988, ch. 73, § 25.
NMSA 1978, § 7-15-5 Distribution of proceeds
7-15-5. Distribution of proceeds
The receipts from permit fees established pursuant to Subsection C of Section 7-15-3.1 NMSA 1978, the trip tax and any associated interest and penalties shall be deposited into the "motor vehicle suspense fund", hereby created in the state treasury. As of the end of each month, the net receipts attributable to the permit fees established pursuant to Subsection C of Section 7-15-3.1 NMSA 1978, trip tax and penalties and interest associated with the trip tax shall be distributed to the state road fund.
1978 Comp., § 7-15-5, enacted by Laws 1988, ch. 73, § 26.
NMSA 1978, § 7-15-6 Administration by department; authority of department
7-15-6. Administration by department; authority of department
A. The department has the authority and duty to administer the Trip Tax Act and to impose, collect and enforce the trip tax.
B. The department has the authority to interpret the provisions of the Trip Tax Act and to promulgate regulations with respect to the Trip Tax Act. The extent to which regulations will have retroactive effect shall be stated and, if no such statement is made, they will be applied prospectively only.
1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.doFetched: 10/20/2026