reglab/housing_qa huggingface dataset:
NM Stat § 7-15-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15 - Trip Tax|Section 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. History: 1978 Comp., § 7-15-4, enacted by Laws 1988, ch. 73, § 25. ANNOTATIONSRepeals and reenactments. — Laws 1988, ch. 73, § 25 repealed former 7-15-4 NMSA 1978, as enacted by Laws 1943, ch. 125, § 15, relating to exemption from mileage tax of vehicles of public utilities, corporations, companies, or individuals used in regular course of business, and enacted a new section, effective July 1, 1988.
NM Stat § 7-15-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15 - Trip Tax|Section 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. History: 1978 Comp., § 7-15-5, enacted by Laws 1988, ch. 73, § 26. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 26 effective July 1, 1988.
NM Stat § 7-15-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15 - Trip Tax|Section 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. History: 1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 27 effective July 1, 1988.
NM Stat § 7-15A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 7-15A-1 - Short title.

Chapter 7, Article 15A NMSA 1978 may be cited as the "Weight Distance Tax Act". History: 1978 Comp., § 7-15A-1, enacted by Laws 1988, ch. 73, § 28. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 28 effective July 1, 1988.
NM Stat § 7-15A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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". History: 1978 Comp., § 7-15A-3, enacted by Laws 1988, ch. 73, § 30. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 30 effective July 1, 1988. Burden of proof. — Where the taxpayer engaged in the intra-state hauling of construction materials; the taxpayer calculated the mileage traveled by taxpayer's trucks based on the amount of fuel purchased as shown on fuel receipts multiplied by the industry average of five miles per gallon, the department's auditor decided that the taxpayer's records were unreliable and used an alternative methodology to calculate mileage; based on the taxpayer's evidence, a hearing officer found that the taxpayer's fuel records were reliable and were not controverted by the department's evidence; and the hearing officer concluded that the taxpayer had overcome the presumption of the correctness of the department's assessment and that the department had failed to meet its burden to prove the correctness of its assessment, the hearing officer correctly determined that the burden had shifted to the department to prove the correctness of its assessment. N.M. Taxation & Revenue Dep't v. Casias Trucking, 2014-NMCA-099.
NM Stat § 7-15A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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. History: 1978 Comp., § 7-15A-4, enacted by Laws 1988, ch. 73, § 31. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 31 effective July 1, 1988.
NM Stat § 7-15A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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. History: 1978 Comp., § 7-15A-5, enacted by Laws 1988, ch. 73, § 32; 2006, ch. 44, § 2. ANNOTATIONSThe 2006 amendment, effective May 17, 2006, added Subsection D to exempt commercial motor carrier vehicles while operating exclusively within ten miles of a border with Mexico in conjunction with crossing the border with Mexico.
NM Stat § 7-15A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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     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 to 56,000     27.29    ||  56,001 to 58,000     28.62    ||  58,001 to 60,000     29.93    ||  60,001 to 62,000     31.24    ||  62,001 to 64,000     32.58    ||  64,001 to 66,000     33.90    ||  66,001 to 68,000     35.21    ||  68,001 to 70,000     36.52    ||  70,001 to 72,000     37.86    ||  72,001 to 74,000     39.26    ||  74,001 to 76,000     40.71    ||  76,001 to 78,000     42.21    ||  78,001 and over     43.78.    |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. History: 1978 Comp., § 7-15A-6, enacted by Laws 1988, ch. 73, § 33; 2003 (1st S.S.), ch. 3, § 4; 2004, ch. 59, § 1. ANNOTATIONSThe 2004 amendments, effective July 1, 2004, amended Subsection A to change the gross vehicle weight of "26,000" to "26,001". The 2003 (1st S.S.) amendment, effective July 1, 2004, increased each of the tax rates in Subsection A by approximately 38.2%, except the "46,001 to 48,000" rate which increased by approximately 25.6%, and substituted "that" for "which" in the introductory language and in Paragraph (2) and "year and has given" for "year, has given" in Paragraph (3) of Subsection B.
NM Stat § 7-15A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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.    |History: 1978 Comp., § 7-15A-7, enacted by Laws 1988, ch. 73, § 34; 2003 (1st S.S.), ch. 3, § 5; 2004, ch. 59, § 2. ANNOTATIONSThe 2004 amendments, effective July 1, 2004, amended Subsection A to change the gross vehicle weight of "26,000" to "26,001". The 2003 (1st S.S.) amendment, effective July 1, 2004, increased each of the tax rates by approximately 38%.
NM Stat § 7-15A-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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. History: 1978 Comp., § 7-15A-8, enacted by Laws 1988, ch. 73, § 35. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 35 effective July 1, 1988.
NM Stat § 7-15A-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 7-15A-10 - Repealed.

History: Laws 1988, ch. 24, § 9; 1993, ch. 272, § 2; 2003 (1st S.S.), ch. 3, § 30. ANNOTATIONSRepeals. — Laws 2003 (1st S.S.), ch. 3, § 30, repealed 7-15A-10 NMSA 1978, as enacted by Laws 1988, ch. 24, § 9, relating to an annual filing fee for commercial motor carrier vehicles, effective July 1, 2004. For provisions of former section, see the 2002 NMSA 1978 on NMOneSource.com.
NM Stat § 7-15A-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 7-15A-11 - Repealed.

ANNOTATIONSRepeals. — Laws 1996, ch. 37, § 10 repealed 7-15A-11 NMSA 1978, as enacted by Laws 1988, ch. 14, § 2, relating to annual safety and training fee and schedule, effective July 1, 1996. For provisions of former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-15A-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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.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. ANNOTATIONSThe 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.
NM Stat § 7-15A-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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. History: Laws 2003 (1st S.S.), ch. 3, § 7. ANNOTATIONSEffective dates. Laws 2003 (1st S.S.), ch. 3, § 31 made Laws 2003 (1st S.S.), ch. 3, § 7 effective July 1, 2004.
NM Stat § 7-15A-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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. History: Laws 2003 (1st S.S.), ch. 3, § 8; 2006, ch. 33, § 1; 2017, ch. 60, § 1; 2021, ch. 59, § 3. ANNOTATIONSThe 2021 amendment, effective June 18, 2021, removed the department of public safety from the provisions of the section; and deleted occurrences of "the department of public safety.The 2017 amendment, effective June 16, 2017, included the department of public safety and the department of transportation as eligible recipients of the weight distance tax identification permit fund to pay the costs of administration and compliance enforcement of the Weight Distance Tax Act; after "an account from which the department", added "the department of public safety and the department of transportation", after "enforcing weight distance tax", deleted "identification permit use" and added "compliance", after "appropriated to the department", added "the department of public safety and the department of transportation", after "enforcement by the department", deleted "or the motor transportation division of", after the next occurrence of "department of public safety", added "and the department of transportation", after the next occurrence of "weight distance tax", deleted "identification permit use" and added "compliance", and after "for motor carriers", deleted "that do not comply". The 2006 amendment, effective July 1, 2006, changed the name of the fund from the "weight distance tax identification permit administration fund" to the "weight distance tax identification permit fund"; provided that a purpose of the fund is to enforce weight distance tax identification permit use; and provided for the appropriation of money in the fund for administration and enforcement of the weight distance tax.
NM Stat § 7-15A-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 15A - Weight Distance Tax|Section 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.   |History: Laws 2009, ch. 196, § 1. ANNOTATIONSEffective dates. — Laws 2009, ch. 196, § 3 made Laws 2009, ch. 196, § 1 effective July 1, 2009. Severability. — Laws 2009, ch. 196, § 2 provided that if any part or application of Laws 2009, ch. 196, § 1 is held invalid, the remainder or its application to other situations or persons shall not be affected.
NM Stat § 7-16-1 to 7-16-26 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16 - Special Fuels Tax (Repealed.)|Section 7-16-1 to 7-16-26 - Repealed.

ANNOTATIONSRepeals. — Laws 1992, ch. 51, § 23 repealed 7-16-1 to 7-16-3; 7-16-3.2 to 7-16-7; 7-16-8.1, 7-16-8.2, 7-16-10 to 7-16-13; 7-16-15 and 7-16-18 NMSA 1978, relating to the special fuels tax, effective January 1, 1993. For provisions of former sections, see the 1991 NMSA 1978 on NMOneSource.com. For present comparable provisions, see Chapter 7, Article 16A NMSA 1978. Laws 1990, ch. 124, § 23 repealed 7-16-3.1, as enacted by Laws 1988, ch. 70, § 11, relating to petroleum storage cleanup fund surcharge, effective July 1, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com. Laws 1980, ch. 98, § 15, repealed 7-16-8 and 7-16-9 NMSA 1978, relating to exemptions to temporary user permits and who qualifies to pay special fuel tax, effective July 1, 1980. Laws 1988, ch. 73, § 56 repealed 7-16-14 NMSA 1978, as amended by Laws 1983, ch. 133, § 5, relating to retention of records by special fuel dealers, effective July 1, 1988. Laws 1988, ch. 73, § 56 repealed 7-16-16 and 7-16-17 NMSA 1978, as amended by Laws 1977, ch. 250, § 82, and Laws 1987, ch. 347, § 16, relating to falsification of statements, doing business without a license, and distribution of tax and license fee revenue, effective July 1, 1988. Laws 1988, ch. 73, § 56 repealed 7-16-19 to 7-16-26 NMSA 1978, as amended by Laws 1977, ch. 250, §§ 84, 86; 1978, ch. 56, § 1; 1978, ch. 57, § 1; 1983, ch. 133, §§ 7, 8; 1985, ch. 45, § 1; and as enacted by Laws 1983, ch. 133, § 9, effective July 1, 1988.
NM Stat § 7-16A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16A - Special Fuels Supplier Tax|Section 7-16A-1 - Short title.

Chapter 7, Article 16A NMSA 1978 may be cited as the "Special Fuels Supplier Tax Act". History: Laws 1992, ch. 51, § 1; 1993, ch. 272, § 3. ANNOTATIONSCross references. — For the Natural Gas and Crude Oil Production Incentive Act, see 7-29B-1 NMSA 1978. The 1993 amendment, substituted "Chapter 7, Article 16A NMSA 1978" for "This act". Compiler's notes. — Laws 1993, ch. 272 included both an emergency clause making the act effective immediately and an effective date provision providing that the act was effective January 1, 1993. See N.M. Const., Art. IV, § 23.
NM Stat § 7-16A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16A - Special Fuels Supplier Tax|Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax.

A. For the privilege of receiving or using special fuel in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of special fuel received in New Mexico. B. The tax imposed by Subsection A of this section shall be twenty-one cents ($.21) per gallon of special fuel received or used in New Mexico. C. The tax imposed by this section may be called the "special fuel excise tax". History: Laws 1992, ch. 51, § 3; 1993, ch. 357, § 10; 2003 (1st S.S.), ch. 3, § 9. ANNOTATIONSThe 2003 (1st S.S.) amendment, effective July 1, 2004, substituted "twenty-one cents ($.21)" for "eighteen cents ($.18)" in Subsection B.