reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13A - Petroleum Products Loading Fee › Section 7-13A-7 - Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal.

A. Upon the submission of proof satisfactory to the department, a distributor may claim, and the department may allow, a claim for refund of the petroleum products loading fee paid on petroleum products previously loaded in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment.
B. No person may submit claims for refund pursuant to this section more frequently than quarterly. No claim for refund may be submitted or allowed on less than one hundred gallons.
C. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section.
History:
Laws 2015 (1st S.S.), ch. 2, § 20.
ANNOTATIONS
Effective dates.
— Laws 2015 (1st S.S.), ch. 2 § 26 made Laws 2015 (1st S.S.), ch. 2, § 20 effective January 1, 2016.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-1 - Short title.

Chapter 7, Article 14 NMSA 1978 may be cited as the "Motor Vehicle Excise Tax Act".
History:
1978 Comp., § 7-14-1, enacted by Laws 1988, ch. 73, § 11.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 11 effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-2 - Definitions.

As used in the Motor Vehicle Excise Tax Act:
A. "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;
B. "manufactured home" means a structure that exceeds either a width of eight feet or a length of thirty-two feet, when equipped for the road;
C. "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;
D. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture or syndicate; "person" also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or an agency, department or instrumentality thereof;
E. "secretary" means the secretary of taxation and revenue or the secretary's delegate;
F. "tax" means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and
G. "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.
History:
1978 Comp., § 7-14-2, enacted by Laws 1988, ch. 73, § 12.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 12 effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-3 - Imposition of motor vehicle excise tax.

An excise tax, subject to the credit provided by Section 7-14-7.1, is imposed upon the sale in this state of every vehicle, except as otherwise provided in Section 7-14-7.1 NMSA 1978 and manufactured homes, required under the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978] to be registered in this state. To prevent evasion of the excise tax imposed by the Motor Vehicle Excise Tax Act and the duty to collect it, it is presumed that the issuance of every original and subsequent certificate of title for vehicles of a type required to be registered under the provisions of the Motor Vehicle Code constitutes a sale for tax purposes, unless specifically exempted by the Motor Vehicle Excise Tax Act or unless there is shown proof satisfactory to the department that the vehicle for which the certificate of title is sought came into the possession of the applicant as a voluntary transfer without consideration or as a transfer by operation of law. The excise tax imposed by this section shall be known as the "motor vehicle excise tax".
History:
1978 Comp., § 7-14-3, enacted by Laws 1988, ch. 73, § 13; 1991, ch. 197, § 3.
ANNOTATIONS
The 1991 amendment,
effective July 1, 1991, inserted "subject to the credit provided by Section 7-14-7.1" and "as otherwise provided in Section 7-14-7.1 NMSA 1978" in the first sentence.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-4 - Determination of amount of motor vehicle excise tax.

The rate of the motor vehicle excise tax is four percent and is applied to the price paid for the vehicle. If the price paid does not represent the value of the vehicle in the condition that existed at the time it was acquired, the tax rate shall be applied to the reasonable value of the vehicle in such condition at such time. However, allowances granted for vehicle trade-ins may be deducted from the price paid or the reasonable value of the vehicle purchased.
History:
1978 Comp., § 7-14-4, enacted by Laws 1988, ch. 73, § 14; 2019, ch. 270, § 44.
ANNOTATIONS
The 2019 amendment,
effective July 1, 2019, increased the motor vehicle excise tax rate; and after "motor vehicle excise tax is", deleted "three" and added "four".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-5 - Time of payment of tax.

The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.
History:
1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 15 effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-6 - Exemptions from tax.

A. A person who acquires a vehicle out of state thirty or more days before establishing a domicile in this state is exempt from the tax if the vehicle was acquired for personal use.
B. A person applying for a certificate of title for a vehicle registered in another state is exempt from the tax if the person has previously registered and titled the vehicle in New Mexico and has owned the vehicle continuously since that time.
C. A vehicle with a certificate of title owned by this state or any political subdivision is exempt from the tax.
D. A person is exempt from the tax if the person has a disability at the time the person purchases a vehicle and can prove to the motor vehicle division of the department or its agent that modifications have been made to the vehicle that are:
(1) due to that person's disability; and
(2) necessary to enable that person to drive that vehicle or be transported in that vehicle.
E. A person is exempt from the tax if the person is a bona fide resident of New Mexico who served in the armed forces of the United States and who suffered, while serving in the armed forces or from a service-connected cause, the loss or complete and total loss of use of:
(1) one or both legs at or above the ankle; or
(2) one or both arms at or above the wrist.
F. A person who acquires a vehicle for subsequent lease shall be exempt from the tax if:
(1) the person does not use the vehicle in any manner other than holding it for lease or sale or leasing or selling it in the ordinary course of business;
(2) the lease is for a term of more than six months;
(3) the receipts from the subsequent lease are subject to the gross receipts tax; and
(4) the vehicle does not have a gross vehicle weight of over twenty-six thousand pounds.
History:
1978 Comp., § 7-14-6, enacted by Laws 1988, ch. 73, § 16; 1990, ch. 24, § 1; 1994, ch. 139, § 1; 2004, ch. 66, § 3; 2007, ch. 319, § 1; 2023, ch. 85, § 18.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, removed an expired provision related to a tax exemption for certain vehicles; and deleted former Subsection G, which provided "From July 1, 2004 through June 30, 2009, vehicles that are gasoline-electric hybrid vehicles with a United States environmental protection agency fuel economy rating of at least twenty-seven and one-half miles per gallon are eligible for a one-time exemption from the tax at the time of the issuance of the original certificate of title for the vehicle.".
The 2007 amendment,
effective June 15, 2007, rewrote Subsection D and added a new Subsection E.
The 2004 amendments,
effective July 1, 2004, added Subsection F.
The 1994 amendment,
effective May 18, 1994, added Subsection E.
The 1990 amendment,
effective June 1, 1990, deleted former Subsection A relating to the exemption for the person on active duty in the military service or as officers of the public health service and redesignated former Subsections B to E as present Subsections A to D.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-7 - Credit against tax.

A. If a vehicle has been acquired through an out-of-state transaction upon which a gross receipts, sales, compensating or similar tax was levied by another state or political subdivision thereof, the amount of the tax paid may be credited against the tax due this state on the same vehicle.
B. If a vehicle has been acquired through a transaction on reservation or trust land within an Indian nation, tribe or pueblo, located wholly or partly in New Mexico, upon which a gross receipts, sales, compensating or similar tax was levied by the Indian nation, tribe or pueblo, the amount of the tax paid may be credited against the tax due this state on the same vehicle.
History:
1978 Comp., § 7-14-7, enacted by Laws 1988, ch. 73, § 17; 2022, ch. 48, § 1.
ANNOTATIONS
The 2022 amendment,
effective July 1, 2022, provided a credit against the motor vehicle excise tax for a similar tax paid to an Indian nation, tribe or pueblo; and added Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-8 - Imposition of penalty for failure to make timely application.

A penalty of fifty percent of the tax is imposed on any person who is:
A. domiciled in this state and accepts transfer in this state, but fails to apply for a certificate of title within ninety days of the date on which ownership of the vehicle was transferred to the person; or
B. domiciled in this state but accepts transfer outside this state and fails to apply for a certificate of title within ninety days of the date on which the vehicle is brought into this state.
History:
1978 Comp., § 7-14-8, enacted by Laws 1988, ch. 73, § 18.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 18 effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-9 - Refunds; procedures.

A. If any person believes that the person has made payment of any motor vehicle excise tax in excess of that for which the person was liable or has been denied any credit against motor vehicle excise tax, that person may claim a refund by directing to the secretary a claim for refund in accordance with the provisions of Section 7-1-26 NMSA 1978.
B. The department may authorize refunds of the motor vehicle excise tax in accordance with the provisions of Section 7-1-29 NMSA 1978.
History:
1978 Comp., § 7-14-9, enacted by Laws 1988, ch. 73, § 19; 1993, ch. 347, § 2.
ANNOTATIONS
The 1993 amendment,
effective July 1, 1993, deleted "protests" following "Refunds" in the catchline; deleted former Subsection B, pertaining to the procedure for protests of denial of a claim for refund; redesignated former Subsection C as present Subsection B; and made minor stylistic changes in Subsection A.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-9.1 - Protests.

A. Any person upon whom a penalty is imposed by the Motor Vehicle Excise Tax Act may protest the imposition of the penalty in accordance with the provisions of Sections 7-1-24 and 7-1-25 NMSA 1978.
B. Any person whose claim for refund of motor vehicle excise tax is denied in whole or in part may protest the denial in accordance with the provisions of Sections 7-1-24 and 7-1-25 NMSA 1978.
History:
Laws 1993, ch. 347, § 4.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 347, § 6 made Laws 1993, ch. 347, § 4 effective July 1, 1993.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-9.2 - Penalties for failure to submit report or to pay; interest.

A. Any person required to submit the report required by Subsection C of Section 7-14-7.1 NMSA 1978 who does not file the report in the manner and by the date required shall pay a penalty in an amount equal to five percent of the total amount of tax suspended pursuant to Subsection A of Section 7-14-7.1 NMSA 1978 for vehicles required to be included in the report.
B. Any person required to pay any amount pursuant to Subsection D of Section 7-14-7.1 NMSA 1978 who fails to pay the amount by the date required is liable for penalty in an amount equal to the greater of five dollars ($5.00) or two percent per month or any fraction of a month from the date the amount was due multiplied by the amount of tax due but not paid, not to exceed a maximum of ten percent of the tax due but not paid.
C. If any person required to pay any amount pursuant to Subsection D of Section 7-14-7.1 NMSA 1978 fails to pay the amount by the date required, interest shall be paid to the state on such amount in accordance with the provisions of Section 7-1-67 NMSA 1978.
History:
Laws 1993, ch. 347, § 5; 1994, ch. 104, § 2.
ANNOTATIONS
The 1994 amendment,
effective May 18, 1994, deleted "motor vehicle excise" preceding "tax" in Subsection A; in Subsection B, deleted "of motor vehicle tax" following "any amount," substituted "D" for "F or G," substituted "amount" for "tax" preceding "was due," and deleted "motor vehicle excise" preceding the first occurrence of "tax due"; and in Subsection C, substituted "pursuant to Subsection D" for "of motor vehicle excise tax pursuant to Subsection F or G."
Applicability.
— Laws 1994, ch. 104, § 3 made the provisions of §§ 1 and 2 of the act applicable to vehicle registered on or after January 1, 1994, and to vehicles registered during 1993 and for which the motor vehicle excise tax was suspended during the last six months of the year.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-10 - Distribution of proceeds.

The receipts from the tax and any associated interest and penalties shall be deposited in the "motor vehicle suspense fund", hereby created in the state treasury. As of the end of each month, the net receipts attributable to the tax and associated penalties and interest shall be distributed as follows:
A. fifty-nine and thirty-nine hundredths percent to the general fund;
B. twenty-one and eighty-six hundredths percent to the state road fund; and
C. eighteen and seventy-five hundredths percent to the transportation project fund.
History:
1978 Comp., § 7-14-10, enacted by Laws 1988, ch. 73, § 20; 1991, ch. 9, § 35; 1993, ch. 347, § 3; 1994, ch. 5, § 25; 2018, ch. 3, § 1; 2019, ch. 270, § 45; 2021, ch. 22, § 1.
ANNOTATIONS
The 2021 amendment,
effective July 1, 2021, changed a distribution of the motor vehicle excise tax from the local governments road fund to the transportation project fund; deleted former Subsection A, deleted subsection designation "B.", deleted the language from former Subsection B, "beginning July 1, 2021", and redesignated former Paragraphs B(1) through B(3) as Subsections A through C, respectively; and in Subsection C, after "percent to the", deleted "local governments road" and added "transportation project".
The 2019 amendment,
effective July 1, 2019, revised how funds from the motor vehicle suspense fund are distributed; and deleted former Subsections A and B and added new Subsections A and B.
The 2018 amendment,
effective July 1, 2018, distributed a portion of the revenue from the motor vehicle excise tax to the state road fund; in the introductory clause, after "shall be distributed", added "as follows:"; added Subsection A and new subsection designation "B."; and in Subsection B, added "the remainder".
The 1994 amendment,
effective August 1, 1994, deleted former Subsections A and B, relating to distribution of receipts, deleted "motor vehicle excise" preceding "tax" in both sentences, and substituted "to the general fund" for "as follows" in the second sentence.
The 1993 amendment,
effective July 1, 1993, substituted "governments" for "government's" in Subsection B.
The 1991 amendment,
effective July 1, 1991, deleted former Subsection A which read "five-twelfths to the state road fund"; redesignated former Subsections B and C as Subsections A and B; substituted "three-fourths" for "one-third" in Subsection A; and substituted "one-fourth" for "the remainder" in Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14 - Motor Vehicle Excise Tax › Section 7-14-11 - Administration by department; authority of department.

A. The department has the authority and duty to administer the Motor Vehicle Excise Tax Act and to impose, collect and enforce the motor vehicle excise tax.
B. The department has the authority to interpret the provisions of the Motor Vehicle Excise Tax Act and to promulgate regulations with respect to that 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., § 7-14-11, enacted by Laws 1988, ch. 73, § 21.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 21 effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-1 - Short title.

Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross Receipts Tax Act".
History:
Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, substituted "Chapter 7, Article 14A NMSA 1978" for "Sections 5 through 15 of this Act".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-3 - Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".

A. For the privilege of engaging in business, an excise tax equal to five percent of gross receipts is imposed on any person engaging in business in New Mexico.
B. The tax imposed by this section shall be referred to as the "leased vehicle gross receipts tax".
History:
Laws 1991, ch. 197, § 7.
ANNOTATIONS
Effective dates.
— Laws 1991, ch. 197, § 16 made Laws 1991, ch. 197, § 7 effective July 1, 1991.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-3.1 - Imposition and rate; leased vehicle surcharge.

A. Except as provided in Subsection B of this section, there is imposed a surcharge on the leasing of a vehicle to another person by a person engaging in business in New Mexico if the lease is subject to the leased vehicle gross receipts tax. The amount of this surcharge is two dollars ($2.00) for each day the vehicle is leased by the person. The surcharge may be referred to as the "leased vehicle surcharge".
B. The leased vehicle surcharge imposed in Subsection A of this section shall not apply to the lease of a temporary replacement vehicle if the lessee signs a statement that the temporary replacement vehicle is to be used as a replacement for another vehicle that is being repaired, serviced or replaced. For the purposes of this section, "temporary replacement vehicle" means a vehicle that is:
(1) used by an individual in place of another vehicle that is unavailable for use by the individual due to loss, damage, mechanical breakdown or need for servicing; and
(2) leased temporarily by or on behalf of the individual or loaned temporarily to the individual by a vehicle repair facility or dealer while the other vehicle is being repaired, serviced or replaced.
History:
Laws 1993, ch. 359, § 1; 2007, ch. 172, § 22.
ANNOTATIONS
The 2007 amendment,
effective July 1, 2007, added Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-4 - Presumption of taxability.

To prevent evasion of the leased vehicle gross receipts tax and the leased vehicle surcharge and to aid in their administration, it is presumed that all receipts of a person engaging in business are subject to the leased vehicle gross receipts tax and that all vehicles leased by that person are subject to the leased vehicle surcharge.
History:
Laws 1991, ch. 197, § 8; 1993, ch. 359, § 2.
ANNOTATIONS
The 1993 amendment,
effective July 1, 1993, inserted "and the leased vehicle surcharge", added the language beginning "and that all vehicles" at the end of the section, and made a minor stylistic change.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-5 - Separately stating the leased vehicle gross receipts tax.

When the leased vehicle gross receipts tax is stated separately on the books of the lessor and if the total amount of tax that is stated separately on transactions reportable within one reporting period is in excess of the amount of leased vehicle gross receipts tax otherwise payable on the transactions on which the tax was separately stated, the excess amount of tax stated on the transactions within that reporting period shall be included in gross receipts.
History:
Laws 1991, ch. 197, § 9.
ANNOTATIONS
Effective dates.
— Laws 1991, ch. 197, § 16 made Laws 1991, ch. 197, § 9 effective July 1, 1991.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-6 - Date payment due.

The tax and the surcharge imposed by the Leased Vehicle Gross Receipts Tax Act are to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs.
History:
Laws 1991, ch. 197, § 10; 1993, ch. 359, § 3.
ANNOTATIONS
The 1993 amendment,
effective July 1, 1993, inserted "and the surcharge" and made a minor stylistic change.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-7 - Deduction; transactions in interstate commerce.

Receipts from transactions in interstate commerce may be deducted from gross receipts to the extent that the imposition of the leased vehicle gross receipts tax would be unlawful under the United States constitution.
History:
Laws 1991, ch. 197, § 11.
ANNOTATIONS
Effective dates.
— Laws 1991, ch. 197, § 16 made Laws 1991, ch. 197, § 11 effective July 1, 1991.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-8 - Deduction; trade-in allowance.

Receipts represented by allowances granted for vehicle trade-ins may be deducted from gross receipts.
History:
Laws 1991, ch. 197, § 12.
ANNOTATIONS
Effective dates.
— Laws 1991, ch. 197, § 16 made Laws 1991, ch. 197, § 12 effective July 1, 1991.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-9 - Repealed.

History:
Laws 1991, ch. 197, § 13; repealed by Laws 2023, ch. 85, § 28.
ANNOTATIONS
Repeals.
— Laws 2023, ch. 85, § 28 repealed 7-14A-9 NMSA 1978, as enacted by Laws 1991, ch. 197, § 13, relating to exemption, vehicles titled before July 1, 1991, effective July 1, 2023. For provisions of former section,
see
the 2022 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-10 - Distribution of proceeds.

At the end of each month, the net receipts attributable to the leased vehicle gross receipts tax and any associated penalties and interest shall be distributed as follows:
A. one-fourth to the local governments road fund; and
B. three-fourths to the highway infrastructure fund.
History:
Laws 1991, ch. 197, § 14; 1999 (1st S.S.), ch. 9, § 1.
ANNOTATIONS
The 1999 amendment,
effective July 1, 1999, substituted present Subsections A and B for former Subsections A and B, relating to the manner of distribution of the net receipts.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 14A - Leased Vehicle Gross Receipts Tax › Section 7-14A-11 - Administration.

A. The department shall interpret the provisions of the Leased Vehicle Gross Receipts Tax Act.
B. The department shall administer and enforce the collection of the leased vehicle gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act applies to the administration and enforcement of the tax and the surcharge.
History:
Laws 1991, ch. 197, § 15; 1993, ch. 359, § 4.
ANNOTATIONS
The 1993 amendment,
effective July 1, 1993, inserted "and the leased vehicle surcharge" near the middle and added "and the surcharge" at the end, in Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 7-15-1 - Recompiled.

ANNOTATIONS
Recompilations.
— Laws 1988, ch. 73, § 24 recompiled former 7-15-1 NMSA 1978, relating to computation of the trip tax, as 7-15-3.1 NMSA 1978, effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 7-15-1.1 - Short title.

Chapter 7, Article 15 NMSA 1978 may be cited as the "Trip Tax Act".
History:
1978 Comp., § 7-15-1.1, enacted by Laws 1988, ch. 73, § 22.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 7-15-2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 73, § 56A, repealed 7-15-2 NMSA 1978, as enacted by Laws 1943, ch. 125, § 13, relating to exemption from mileage tax of certain vehicles transporting farm products, effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 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.
History:
1978 Comp., § 7-15-2.1, enacted by Laws 1988, ch. 73, § 23; 1998 (1st S.S.), ch. 10, § 1; 2021, ch. 59, § 1.
ANNOTATIONS
The 2021 amendment,
effective June 18, 2021, replaced the department of public safety with the department of transportation in the definition of "department", as used in the Trip Tax Act; and in Subsection C, changed "public safety" to "transportation" throughout, and after "employee of the department", added "of transportation".
The 1998 amendment,
effective July 1, 1998, substituted "department of public safety" and "secretary of public safety" for "taxation and revenue department" and "secretary of revenue", respectively, in Subsection C.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 7-15-3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 73, § 56A repealed 7-15-3 NMSA 1978, as enacted by Laws 1943, ch. 125, § 14, relating to exemption from mileage tax of retail merchants doing business outside of state when transporting farm products to wholesalers or manufacturers, effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15 - Trip Tax › Section 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.
History:
Laws 2006, ch. 44, § 1.
ANNOTATIONS
Effective dates.
— Laws 2006, ch. 44 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
2023 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.
ANNOTATIONS
Repeals 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 26 effective July 1, 1988.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 27 effective July 1, 1988.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 28 effective July 1, 1988.
2023 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.
ANNOTATIONS
Effective 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 31 effective July 1, 1988.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
The 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%.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 35 effective July 1, 1988.
2023 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.
ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15A - Weight Distance Tax › Section 7-15A-11 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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 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.
History:
Laws 2003 (1st S.S.), ch. 3, § 6; 2021, ch. 59, § 2; 2023, ch. 85, § 20.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, provided that certain licenses shall not be issued or renewed if the licensee is a delinquent taxpayer for certain taxes; and in Subsection B, added "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".
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.
2023 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.
ANNOTATIONS
Effective dates.
Laws 2003 (1st S.S.), ch. 3, § 31 made Laws 2003 (1st S.S.), ch. 3, § 7 effective July 1, 2004.
2023 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.
ANNOTATIONS
The 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.