A. All motor carriers desiring and eligible for annual registration provisions relating to the international registration plan shall register their vehicles with the department. The department shall register all motor carriers who satisfy all New Mexico requirements relating to motor carriers, but may refuse to register any vehicle subject to the federal heavy vehicle use tax imposed by Section 4481 of the United States Internal Revenue Code of 1986 without proof of payment of such tax in the form prescribed by the secretary of the treasury of the United States. Registration of motor carrier vehicles with the department shall remain in force during the calendar registration year as specified in Section 66-3-2.1 NMSA 1978 unless suspended or canceled by the department for noncompliance with any New Mexico motor vehicle or motor carrier requirements.
B. In addition to the provisions of Subsection A of this section, motor carriers operating vehicles subject to the weight distance tax pursuant to the Weight Distance Tax Act [Chapter 7, Article 15A NMSA 1978] or vehicles subject to special fuel user permit requirements pursuant to the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall apply for a tax identification permit.
History: 1953 Comp., § 64-34-14, enacted by Laws 1978, ch. 18, § 1; 1984 (1st S.S.), ch. 9, § 1; 1992, ch. 106, § 6; 1993, ch. 294, § 4; 1978 Comp., § 65-1-12, recompiled as 1978 Comp., § 66-3-1.1 by Laws 1998 (1st S.S.), ch. 10, § 10; 2007, ch. 209, § 4; 2015, ch. 9, § 2.
Repeals and reenactments. — Laws 1978, ch. 18, § 1, repealed 64-34-14, 1953 Comp. (former 65-1-12 NMSA 1978), relating to registration requirement for motor carriers, and enacted a new 65-1-12 NMSA 1978.
Laws 1998 (1st S.S.), ch. 10, § 10, recompiled former 65-1-12 NMSA 1978, relating to the requirement that motor carriers register with the department, as 66-3-1.1 NMSA 1978, effective July 1, 1998.
Cross references. — For Section 4481 of the United States Internal Revenue Code of 1986, see 26 U.S.C. § 4481.
The 2015 amendment, effective July 1, 2015, provided for the registration of motor carriers desiring to comply with, and eligible for registration provisions relating to, the international registration plan; in Subsection A, after "registration provisions relating to", deleted "proportional registration or full reciprocity" and added "the international registration plan", and after "Section", deleted "65-1-13 or".
The 2007 amendment, effective July 1, 2007, added the reference to Section 66-3-2.1 NMSA 1978.
The 1993 amendment, effective July 1, 1993, inserted "Supplier" near the end of Subsection B.
The 1992 amendment, effective July 1, 1992, substituted "department" for "division" in the section catchline; designated the formerly undesignated provisions as Subsection A; in Subsection A, deleted the former second sentence, which read: "In addition, motor carriers operating vehicles subject to use fee requirements set forth in Section 66-6-28 NMSA 1978 or vehicles subject to special fuel user permit requirements shall register their vehicles with the division", substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in the second sentence, and substituted "department" for "division" several times throughout the subsection; and added Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 13 Am. Jur. 2d Carriers §§ 75, 76, 100 to 104.
60 C.J.S. Motor Vehicles §§ 101 to 103.
Structure New Mexico Statutes
Part 1 - REGISTRATION, CERTIFICATES OF TITLE AND REGISTRATION PLATES GENERALLY
Section 66-3-1 - Vehicles subject to registration; exceptions.
Section 66-3-1.1 - Motor carriers required to register with the department.
Section 66-3-1.2 - Registration; declared gross weight.
Section 66-3-1.3 - Unregistered foreign commercial motor carrier vehicle operations.
Section 66-3-1.4 - Motorcycle endorsement not required for autocycle operation.
Section 66-3-2 - Registration; trailers, semitrailers, pole trailers and freight trailers.
Section 66-3-2.1 - Full reciprocity registration; application; fee; formula; payment.
Section 66-3-2.3 - Full reciprocity registration; jurisdictions.
Section 66-3-2.4 - Registration of additional motor vehicles.
Section 66-3-2.5 - Withdrawal of fleet motor vehicles; notification; surrender of documents.
Section 66-3-2.6 - Preservation of international registration plan records; audit.
Section 66-3-2.7 - New registrant; estimated mileage.
Section 66-3-2.8 - Fleet registration; denial.
Section 66-3-2.9 - Relationship to other state laws.
Section 66-3-2.10 - Registration under the international registration plan not exclusive.
Section 66-3-3 - Registration card; special plate or sticker; declared gross weight.
Section 66-3-3.1 - Tax identification permit.
Section 66-3-5 - Application for specially constructed, reconstructed or foreign vehicles.
Section 66-3-6 - Temporary registration permits, demonstration permits and transport permits.
Section 66-3-7 - Grounds for refusing, suspending or revoking registration or certificate of title.
Section 66-3-8 - Examination of registration records and index of stolen and recovered vehicles.
Section 66-3-9 - Registration indexes.
Section 66-3-11 - Director may authorize issuance of nonnegotiable certificates of title.
Section 66-3-12 - Evidential value of certificate.
Section 66-3-13 - Evidence of registration to be signed and exhibited on demand.
Section 66-3-14.1 - County name stickers.
Section 66-3-15 - Special registration plates; procedures; fee.
Section 66-3-16.1 - Prohibited acts; penalties.
Section 66-3-17 - Registration plate; replacement of plate.
Section 66-3-20 - Renewal of registration; vehicles registered by declared gross weight.
Section 66-3-21 - Vehicle exceeding declared gross weight.
Section 66-3-22 - Re-registration; change in declared gross weight.
Section 66-3-23 - Notice of change of address or name.
Section 66-3-24 - Lost or damaged certificates, registration evidence or plates.
Section 66-3-25 - Division may assign new identifying number.
Section 66-3-27 - Horseless carriage registration.
Section 66-3-28 - State government registration plates; issuance approved.