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.
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.
History: Laws 2003 (1st S.S.), ch. 3, § 6; 2021, ch. 59, § 2.
The 2021 amendment, effective June 18, 2021, authorized the department of transportation to collect delinquent weight distance tax on behalf of the taxation and revenue department at ports of entry operated by the department of transportation; and added Subsection C.
Structure New Mexico Statutes
Article 15A - Weight Distance Tax
Section 7-15A-1 - Short title.
Section 7-15A-2 - Definitions.
Section 7-15A-3 - Imposition of weight distance tax.
Section 7-15A-4 - Responsibility for payment of tax.
Section 7-15A-5 - Exemption from tax.
Section 7-15A-6 - Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls.
Section 7-15A-7 - Tax rate for buses.
Section 7-15A-8 - Mileage and weights to be used for computing tax.
Section 7-15A-9 - Weight distance tax; payment to department; record-keeping requirements.
Section 7-15A-12 - Weight distance tax identification permits; suspension and renewal.
Section 7-15A-13 - Weight distance tax identification permit administrative fee.
Section 7-15A-14 - Weight distance tax identification permit fund.
Section 7-15A-15 - Taxpayers of weight distance tax; surety bond required; exceptions.
Section 7-15A-16 - Civil penalties; under-mileage reporters; under-weight reporters.