N.M. Code R. § 3.12.101.10 - PREPAID TRIP TAX PERMITS - GENERAL ADMINISTRATION
A. The prepaid trip tax permit may be used to
pay the following:
(1) Trip tax computed on
the miles to be traveled in New Mexico and the gross vehicle weight or
combination gross vehicle weight, in accordance with Subsection B of Section
7-15-3.1
NMSA 1978.
(2) If the vehicle is
special fuel powered and has a gross vehicle weight or combination gross
vehicle weight of more than 26,000 pounds:
(a) the special fuel permit fee of $5.00 for
each trip; and
(b) the special fuel
tax of five cents (.05) for each mile traveled in New Mexico.
B. In order to
effectively administer the prepaid trip tax permit program, the permit fees
charged against the permit shall be rounded to the nearest whole dollar. If the
charge is more than 50 cents, then the amount shall be rounded up; if the
charge is 50 cents or less, the amount shall be rounded down.
C. Example: A commercial motor carrier
vehicle propelled by special fuel, with a gross vehicle weight of 55,000 pounds
has a prepaid trip tax permit. At the New Mexico port of entry, the driver
declares an intention to travel 60 miles into New Mexico and then return to the
point of origin. The total fees are calculated as follows:
Trip tax (60 miles x 2 x $.11/mile) |
$ 13.20 |
Temporary special fuel user permit |
5.00 |
Special fuel excise tax (60 miles x 2 x $.05/mile) |
6.00 |
Total |
$ 24.20 |
Total charged against prepaid trip tax permit |
$ 24.00 |
D.
Once the balance of a prepaid trip tax permit is reduced to zero, the permit
expires and is no longer valid.
Notes
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