2023 New Mexico Statutes › Chapter 66 - Motor Vehicles › Article 3 - Registration Laws; Security Interests; Anti-Theft Provisions; Bicycles; Equipment; Unsafe Vehicles; Off-Highway Motor Vehicles; Other Vehicles › Part 1 - REGISTRATION, CERTIFICATES OF TITLE AND REGISTRATION PLATES GENERALLY › Section 66-3-1.1 - Motor carriers required to register with the department.

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.
ANNOTATIONS
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— Laws 1978, ch. 18, § 1, repealed 64-34-14, 1953 Comp.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.