N.M. Code R. § 3.12.6.10 - ONE-WAY HAULERS - REPORTING REQUIREMENTS
A. For each one-way hauler, the total number
of empty miles in New Mexico and the total number of loaded miles traveled in
New Mexico shall be reported to the department on a quarterly basis on forms
supplied by the department, unless the taxpayer has qualified for annual
reporting under Section
7-15A-9
NMSA 1978.
B. For each reporting
period during the registration year, tax shall be due at the rates specified in
Subsection A of
7-15A-6
NMSA 1978, and not the reduced rates specified in Subsection B of
7-15A-6
NMSA 1978, for each vehicle whose reported percentage of empty miles traveled
on New Mexico roads is less than forty-five percent (45%).
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