NMSA 1978, § 7-15A-12 — 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.