NMSA 1978, § 7-15A-1 Short title
7-15A-1. Short title
Chapter 7, Article 15A NMSA 1978 may be cited as the "Weight Distance Tax Act".
1978 Comp., § 7-15A-1, enacted by Laws 1988, ch. 73, § 28.
Weight Distance Tax
NMSA 1978 ch. 7, art. 15A
in effectNMSA 1978, § 7-15A-2 Definitions
7-15A-2. Definitions
As used in the Weight Distance Tax Act:
A. "bus" means a motor vehicle designed and used for the transportation of a person and a motor vehicle, other than a taxicab, designed and used for the transportation of a person for compensation;
B. "declared gross weight" means the declared gross weight for purposes of the Motor Transportation Act [Chapter 65, Articles 1, 3 and 5 NMSA 1978];
C. "department" means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department 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 a load upon the vehicle;
E. "motor vehicle" means a vehicle that is self-propelled and a vehicle that is propelled by electric power obtained from batteries or from overhead trolley wires, but not operated upon rails;
F. "person" means:
(1) an individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other association; and
(2) to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, department or instrumentality of the federal, state or other governmental unit;
G. "registrant" means a person who has registered the vehicle pursuant to the laws of this state or another state;
H. "secretary" means the secretary of taxation and revenue or the secretary's delegate;
I. "tax" means the weight distance tax imposed by the Weight Distance Tax Act;
J. "vehicle" means a device in, upon or by which a person or property is or may be transported or drawn upon a highway, including a frame, chassis or body of a vehicle or motor vehicle, except a device moved by human power or used exclusively upon stationary rails or tracks; and
K. "weight distance tax identification permit" means an administrative certificate that is issued by the department and that identifies a specific vehicle as subject to the tax imposed pursuant to the Weight Distance Tax Act.
1978 Comp., § 7-15A-2, enacted by Laws 1988, ch. 73, § 29; 2003 (1st S.S.), ch. 3, § 3.
NMSA 1978, § 7-15A-3 Imposition of weight distance tax
7-15A-3. Imposition of weight distance tax
A tax is imposed upon the registrants, owners and operators for the use of the highways of this state by all motor vehicles having a declared gross weight or gross vehicle weight in excess of twenty-six thousand pounds and registered in this state, registered under proportional registration or qualified under the provisions of Sections 65-1-32 and 65-1-33 NMSA 1978. This tax shall be known as the "weight distance tax".
1978 Comp., § 7-15A-3, enacted by Laws 1988, ch. 73, § 30.
NMSA 1978, § 7-15A-4 Responsibility for payment of tax
7-15A-4. Responsibility for payment of tax
The tax shall be paid by the registrant, owner or operator of a motor vehicle registered in this state to which the tax applies.
1978 Comp., § 7-15A-4, enacted by Laws 1988, ch. 73, § 31.
NMSA 1978, § 7-15A-5 Exemption from tax
7-15A-5. Exemption from tax
Exempted from imposition of the weight distance tax is the use of the highways of this state by:
A. school buses;
B. buses used exclusively for the transportation of agricultural laborers;
C. buses operated by religious or nonprofit charitable organizations; and
D. commercial motor carrier vehicles as defined in Subsection B of Section 7-15-2.1 NMSA 1978 while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.
1978 Comp., § 7-15A-5, enacted by Laws 1988, ch. 73, § 32; 2006, ch. 44, § 2.
NMSA 1978, § 7-15A-6 Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls
7-15A-6. Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls
A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:
Declared Gross Weight Tax Rate (Gross Vehicle Weight) (Mills per Mile) 26,001 to 28,000 14.86 28,001 to 30,000 16.04 30,001 to 32,000 17.24 32,001 to 34,000 18.41 34,001 to 36,000 19.60 36,001 to 38,000 20.78 38,001 to 40,000 22.59 40,001 to 42,000 24.37 42,001 to 44,000 26.14 44,001 to 46,000 27.93 46,001 to 48,000 29.71 48,001 to 50,000 31.50 50,001 to 52,000 33.28 52,001 to 54,000 35.05 54,001 to 56,000 36.84 56,001 to 58,000 38.64 58,001 to 60,000 40.41 60,001 to 62,000 42.17 62,001 to 64,000 43.98 64,001 to 66,000 45.77 66,001 to 68,000 47.53 68,001 to 70,000 49.30 70,001 to 72,000 51.11 72,001 to 74,000 53.00 74,001 to 76,000 54.96 76,001 to 78,000 56.98 78,001 and over 59.10.
Declared Gross Weight
Tax Rate
(Gross Vehicle Weight)
(Mills per Mile)
26,001 to 28,000
14.86
28,001 to 30,000
16.04
30,001 to 32,000
17.24
32,001 to 34,000
18.41
34,001 to 36,000
19.60
36,001 to 38,000
20.78
38,001 to 40,000
22.59
40,001 to 42,000
24.37
42,001 to 44,000
26.14
44,001 to 46,000
27.93
46,001 to 48,000
29.71
48,001 to 50,000
31.50
50,001 to 52,000
33.28
52,001 to 54,000
35.05
54,001 to 56,000
36.84
56,001 to 58,000
38.64
58,001 to 60,000
40.41
60,001 to 62,000
42.17
62,001 to 64,000
43.98
64,001 to 66,000
45.77
66,001 to 68,000
47.53
68,001 to 70,000
49.30
70,001 to 72,000
51.11
72,001 to 74,000
53.00
74,001 to 76,000
54.96
76,001 to 78,000
56.98
78,001 and over
59.10.
B. All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:
(1) the motor vehicle is customarily used for one-way haul;
(2) forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and
(3) the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.
1978 Comp., § 7-15A-6, enacted by Laws 1988, ch. 73, § 33; 2003 (1st S.S.), ch. 3, § 4; 2004, ch. 59, § 1; 2026, ch. 4, § 1.
NMSA 1978, § 7-15A-7 Tax rate for buses
7-15A-7. Tax rate for buses
For all buses, the weight distance tax shall be computed in accordance with the following schedule:
Declared Gross Weight Tax Rate (Gross Vehicle Weight) (Mills per Mile) 26,001 to 28,000 11.01 28,001 to 30,000 11.88 30,001 to 32,000 12.77 32,001 to 34,000 13.64 34,001 to 36,000 14.52 36,001 to 38,000 15.39 38,001 to 40,000 16.73 40,001 to 42,000 18.05 42,001 to 44,000 19.36 44,001 to 46,000 20.69 46,001 to 48,000 22.01 48,001 to 50,000 23.33 50,001 to 52,000 24.65 52,001 to 54,000 25.96 54,001 and over 27.29.
Declared Gross Weight
Tax Rate
(Gross Vehicle Weight)
(Mills per Mile)
26,001 to 28,000
11.01
28,001 to 30,000
11.88
30,001 to 32,000
12.77
32,001 to 34,000
13.64
34,001 to 36,000
14.52
36,001 to 38,000
15.39
38,001 to 40,000
16.73
40,001 to 42,000
18.05
42,001 to 44,000
19.36
44,001 to 46,000
20.69
46,001 to 48,000
22.01
48,001 to 50,000
23.33
50,001 to 52,000
24.65
52,001 to 54,000
25.96
54,001 and over
27.29.
1978 Comp., § 7-15A-7, enacted by Laws 1988, ch. 73, § 34; 2003 (1st S.S.), ch. 3, § 5; 2004, ch. 59, § 2.
NMSA 1978, § 7-15A-8 Mileage and weights to be used for computing tax
7-15A-8. Mileage and weights to be used for computing tax
A. The total number of miles traveled on New Mexico highways during the tax payment period by the motor vehicle subject to the tax shall be used in computing the tax.
B. Registrants, owners and operators of all motor vehicles to which the tax applies shall report to the department, in the manner required by the department, the total mileage traveled in New Mexico and the total mileage traveled in all states during the tax payment period applicable to that registrant, owner or operator.
C. All motor vehicles subject to the tax shall be registered in accordance with law at the highest gross vehicle weight or combined gross vehicle weight at which the vehicle will be operated for that registration year in this state.
D. It is unlawful and a violation of the Weight Distance Tax Act for any motor vehicle to be operated on New Mexico highways at a gross vehicle weight higher than that at which the registrant declared for registration purposes pursuant to either the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978] or the Motor Transportation Act [Chapter 65, Articles 1, 3 and 5 NMSA 1978]. The operator of a motor vehicle operated on highways of this state at a gross weight or combination gross weight higher than that declared for registration purposes shall be subject to the penalty provisions of Section 66-7-411 NMSA 1978.
1978 Comp., § 7-15A-8, enacted by Laws 1988, ch. 73, § 35.
NMSA 1978, § 7-15A-9 Weight distance tax; payment to department; record-keeping requirements
7-15A-9. Weight distance tax; payment to department; record-keeping requirements
A. Except as provided in Subsection B of this section, the weight distance tax shall be paid to the department by April 30 for the first quarterly period of January 1 through March 31, by July 31 for the second quarterly period of April 1 through June 30, by October 31 for the third quarterly period of July 1 through September 30 and by January 31 for the fourth quarterly period of October 1 through December 31 of each year.
B. Any registrant, owner or operator not liable for the special fuel tax whose total weight distance tax for the previous calendar year was less than five hundred dollars ($500) may elect to pay the tax on an annual basis. Any registrant, owner or operator liable for the special fuel tax whose total combined liability for the weight distance tax and the special fuel tax for the previous calendar year was less than five hundred dollars ($500) may elect to pay the weight distance tax on an annual basis. Election shall be made by filing a written statement of such election with the department on or before April 1 of the first year in which the election is made. Upon filing the written election with the department, the total weight distance tax due for the current calendar year shall be paid to the department by January 31 of the following year. If, however, any registrant, owner or operator is or becomes delinquent in excess of thirty days in any payment of the weight distance tax, that person shall make all future payments according to the schedule of Subsection A of this section. If any person who has made an election under this subsection has a liability for total weight distance tax or total combined weight distance tax and special fuel tax, as applicable, of five hundred dollars ($500) or more for any calendar year, that person shall make the succeeding year's payments pursuant to Subsection A of this section.
C. Any registrant, owner or operator not liable for the special fuel tax who has not previously been liable for the weight distance tax and whose liability for the weight distance tax is expected to be less than five hundred dollars ($500) annually may, with the approval of the secretary, pay the weight distance tax as provided in Subsection B of this section. Any registrant, owner or operator liable for the special fuel tax who has not previously been liable for the weight distance tax and whose total combined liability for the special fuel tax and weight distance tax is expected to be less than five hundred dollars ($500) annually may, with the approval of the secretary, pay the weight distance tax as provided in Subsection B of this section. If, however, the total annual liability or combined liability, as applicable, is expected to be five hundred dollars ($500) or more, the registrant, owner or operator shall make payments pursuant to Subsection A of this section.
D. All registrants, owners or operators required to pay the weight distance tax shall preserve the records upon which the periodic payments required by Subsections A and B of this section are based for four years following the period for which a payment is made. Upon request of the department, the registrant, owner or operator shall make the records available to the department at the owner's office for audit as to accuracy of computations and payments. If the registrant, owner or operator keeps the records at any place outside this state, the department or the department's authorized agent may examine them at the place where they are kept. The department may make arrangements with agencies of other jurisdictions administering motor vehicle laws for joint audits of any such registrants, owners or operators.
1953 Comp., § 64-6-30, enacted by Laws 1978, ch. 35, § 365; 1987 Comp., § 66-6-30, recompiled as 1978 Comp., § 7-15A-9 by Laws 1988, ch. 73, § 36; 1989, ch. 148, § 1; 1999, ch. 200, § 1.
NMSA 1978, § 7-15A-12 Weight distance tax identification permits; suspension and renewal
7-15A-12. Weight distance tax identification permits; suspension and renewal
A. An operator of a motor vehicle registered in this state and subject to the weight distance tax shall display a weight distance tax identification permit issued for that vehicle to an enforcement officer of the department of public safety upon demand of that employee and when the vehicle passes through a port of entry.
B. The department may suspend or decline to renew a weight distance tax identification permit for a motor vehicle if the owner or operator of the vehicle does not comply with the provisions of the Weight Distance Tax Act or if the owner or operator is a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the weight distance tax or the gross receipts tax or if there are unfiled tax returns due with respect to the weight distance tax or the gross receipts tax.
C. The department of transportation may collect delinquent weight distance tax on behalf of the taxation and revenue department at ports of entry operated by the department of transportation.
Laws 2003 (1st S.S.), ch. 3, § 6; 2021, ch. 59, § 2; 2023, ch. 85, § 20.
NMSA 1978, § 7-15A-13 Weight distance tax identification permit administrative fee
7-15A-13. Weight distance tax identification permit administrative fee
A. A person that obtains a weight distance tax identification permit shall pay an administrative fee to the department for the reasonable and necessary expense that the department incurs for processing and issuing a weight distance tax identification permit. The fee shall be paid in addition to a weight distance tax, special fuel excise tax and other use fee imposed for the use of public highways of this state. The department shall determine the amount of the fee pursuant to regulation. The fee shall not exceed ten dollars ($10.00).
B. The department shall deposit to the weight distance tax identification permit administration fund all proceeds from administrative fees collected by the department pursuant to this section.
Laws 2003 (1st S.S.), ch. 3, § 7.
NMSA 1978, § 7-15A-14 Weight distance tax identification permit fund
7-15A-14. Weight distance tax identification permit fund
The "weight distance tax identification permit fund" is created in the state treasury. The purpose of the fund is to provide an account from which the department and the department of transportation may pay the costs of issuing and administering weight distance tax identification permits and of enforcing weight distance tax compliance. The fund shall consist of administrative fees collected pursuant to the Weight Distance Tax Act. Money in the fund shall be appropriated to the department and the department of transportation to pay for the cost of issuance and administration of weight distance tax identification permits and of enforcement by the department and the department of transportation of weight distance tax compliance for motor carriers with the provisions of the Weight Distance Tax Act. Disbursements from the fund shall be by warrant of the secretary of finance and administration upon vouchers signed by the secretary or the secretary's authorized representative. Money in the fund shall not revert to the general fund at the end of a fiscal year.
Laws 2003 (1st S.S.), ch. 3, § 8; 2006, ch. 33, § 1; 2017, ch. 60, § 1; 2021, ch. 59, § 3.
NMSA 1978, § 7-15A-15 Taxpayers of weight distance tax; surety bond required; exceptions
7-15A-15. Taxpayers of weight distance tax; surety bond required; exceptions
A. Except as required in Subsection H of this section, every taxpayer with a commercial domicile not located in an International Fuel Tax Agreement jurisdiction shall file with the department a bond on a form approved by the attorney general with a surety company authorized by the public regulation commission to transact business in New Mexico as a surety and upon which bond the taxpayer is the principal obligor and the state the obligee. The bond shall be conditioned upon the prompt filing of true reports and the payment by the taxpayer to the department of all taxes levied by the Weight Distance Tax Act, together with all applicable penalties and interest on the taxes.
B. In lieu of the bond, the taxpayer may elect to file with the department cash or bonds of the United States or New Mexico or of any political subdivision of the state.
C. The total amount of the bond, cash or securities required of a taxpayer shall be fixed by the department and may be increased or reduced by the department at any time, subject to the limitations provided in this section.
D. In fixing the total amount of the bond, cash or securities required of a taxpayer required to post a bond, the department shall require an amount equivalent to the total estimated tax due for two quarters; provided, however, that the total amount of bond, cash or securities required of a taxpayer shall never be less than five hundred dollars ($500) per motor vehicle on which the weight distance tax is imposed.
E. In the event the department determines that the amount of the existing bond, cash or securities is insufficient to ensure payment to New Mexico of the amount of the weight distance tax and penalties and interest for which a taxpayer is or may at any time become liable, the taxpayer, upon written demand from the department mailed to the last known address of the taxpayer as shown on the records of the department, shall file an additional bond, cash or securities in the manner, form and amount determined by the department to be necessary to secure at all times the payment by the taxpayer of all taxes, penalties and interest due pursuant to the Weight Distance Tax Act.
F. A surety on a bond furnished by a taxpayer as required by this section shall be released and discharged from all liability accruing on the bond after the expiration of ninety days from the date upon which the surety files with the department a written request to be released and discharged; provided, however, that the request shall not operate to release or discharge the surety from liability already accrued or that shall accrue before the expiration of the ninety-day period, unless a new bond is filed during the ninety-day period, in which case the previous bond may be canceled as of the effective date of the new bond. On receipt of notice of the request to cancel the bond due to filing of a new bond, the department shall promptly notify the taxpayer who furnished the bond that the taxpayer, on or before the expiration of the ninety-day period, shall file with the department a new bond with a surety satisfactory to the department in the amount and form required in this section.
G. A taxpayer who is required to file a bond with or provide cash or securities to the department in accordance with this section and who is required by another state law to file another bond with or provide cash or securities to the department may elect to file a combined bond or provide cash or securities applicable to the provision of both this section and the other law, with the approval of the secretary. The amount of the combined bond, cash or securities shall be determined by the department, and the form of the combined bond shall be approved by the attorney general.
H. A taxpayer who is required to file a bond pursuant to the provisions of this section and who for the eight consecutive quarters preceding the date of request has not been a delinquent taxpayer pursuant to the Weight Distance Tax Act may request to be exempt from the requirement to file a bond beginning with the first day of the first quarter following the end of the eight-quarter period. If a taxpayer exempted pursuant to this subsection subsequently becomes a delinquent taxpayer, the department may terminate the exemption and require the filing of a bond in accordance with this section. If the department terminates the exemption, the termination shall not be effective any earlier than ten days after the date the department notifies the taxpayer in writing of the termination.
I. As used in this section, "taxpayer" means a registrant, owner or operator of a motor vehicle on whom the weight distance tax is imposed.
Laws 2007, ch. 110, § 2.
NMSA 1978, § 7-15A-16 Civil penalties; under-mileage reporters; under-weight reporters
7-15A-16. Civil penalties; under-mileage reporters; under-weight reporters
Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
Weight Distance Tax Owed Per Period Penalty $1 to $99 $ 100 $100 to $499 $ 500 $500 to $999 $1,000 $1,000 to $1,499 $1,500 $1,500 to $1,999 $2,000 $2,000 to $2,499 $2,500 $2,500 to $2,999 $3,000 $3,000 and over $4,000.
Weight Distance Tax
Owed Per Period
Penalty
$1 to $99
$ 100
$100 to $499
$ 500
$500 to $999
$1,000
$1,000 to $1,499
$1,500
$1,500 to $1,999
$2,000
$2,000 to $2,499
$2,500
$2,500 to $2,999
$3,000
$3,000 and over
$4,000.
Laws 2009, ch. 196, § 1.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.doFetched: 10/20/2026