TITLE
3: TAXATION
CHAPTER
12: HIGHWAY USE TAXES AND FEES
PART
12: WEIGHT DISTANCE TAX
IDENTIFICATION PERMIT
3.12.12.1 ISSUING AGENCY: Taxation and Revenue Department, Joseph M.
Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.
[3.12.12.1 NMAC - Rp, 3.12.12.1
NMAC, 9/25/2018]
3.12.12.2 SCOPE: This part applies to
all registrants, owners and operators of motor vehicles with a declared gross
weight of 26,001 pounds or more if the motor vehicles are used or intended to
be used on New Mexico highways, when the motor vehicle is registered with New
Mexico.
[3.12.12.2 NMAC - Rp, 3.12.12.2
NMAC, 9/25/2018]
3.12.12.3 STATUTORY AUTHORITY: Section
9-11-6.2 NMSA 1978.
[3.12.12.3 NMAC - Rp, 3.12.12.3
NMAC, 9/25/2018]
3.12.12.4 DURATION: Permanent.
[3.12.12.4 NMAC - Rp, 3.12.12.4
NMAC, 9/25/2018]
3.12.12.5 EFFECTIVE DATE: September
25, 2018, unless a later date is cited at the end of a section, in which case
the later date is the effective date.
[3.12.12.5 NMAC - Rp, 3.12.12.5
NMAC, 9/25/2018]
3.12.12.6 OBJECTIVE: The objective of
this part is to interpret, exemplify, implement and enforce the provisions of
the Weight Distance Tax Act.
[3.12.12.6 NMAC - Rp, 3.12.12.6
NMAC, 9/25/2018]
3.12.12.7 DEFINITIONS: [RESERVED]
[3.12.12.7 NMAC - Rp, 3.12.12.7
NMAC, 9/25/2018]
3.12.12.8 WEIGHT DISTANCE TAX IDENTIFICATION PERMIT TO BE ISSUED:
A. Upon
receipt of an approved application by a motor carrier, the department will
issue weight distance tax identification permit(s) to the motor carrier for the
number of vehicles they own that are subject to the weight distance tax. The motor carrier will be required to
identify each permit they receive to a specific vehicle by indicating the unit
and vehicle identification numbers on the face of the permit.
B. The
weight distance tax identification permit is an administrative certificate that
will be issued on non-reproducible paper to motor carriers who submit an
approved application.
C. Weight
distance tax identification permits issued by the department will only be valid
for the calendar year for which they are issued.
[3.12.12.8 NMAC - Rp, 3.12.12.8
NMAC, 9/25/2018]
3.12.12.9 WEIGHT DISTANCE TAX
IDENTIFICATION PERMIT - ADMINISTRATIVE FEE: Any person that applies
for and receives a weight distance tax identification permit shall pay an
administrative fee. The administrative
fee shall be ten dollars ($10.00) upon the effective date of this
regulation. The administrative fee may
be increased or decreased by the secretary after due consideration of the costs
of issuing and administering weight distance tax identification permits and of
enforcing permits use. Persons who have
current weight distance tax identification permits will be notified if the
secretary changes the fee at least 30 days prior to effective date of a change
in the fee. The administrative fee will
be deposited in the weight distance tax identification permit fund to pay the
costs of issuing and administering weight distance tax identification permits
and costs incurred by the department, the motor transportation division of the
department of public safety and the department of transportation to enforce the
use of such permits by motor carriers in accordance with the Weight Distance
Tax Act. The administrative fee will be
imposed for every permit, including annual renewals and replacements.
[3.12.12.9 NMAC - Rp. 3.12.12.9,
9/25/2018]
History of 3.12.12 NMAC:
[RESERVED]
History of Repealed Material:
3.12.12..
NMAC, Weight Distance Tax Identification Permit 5/28/2004 - Repealed effective
9/25/2018.
NMAC History:
3.12.12..
NMAC, Weight Distance Tax Identification Permit 5/28/2004 was replaced by 3.12.12.. NMAC, Weight Distance Tax Identification Permit,
effective 9/25/2018.