NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-15A-13
7-15A-13
Weight distance tax identification permit administrative fee.
# A.
A person that obtains a weight distance tax identification permit shall pay an administrative fee to the department for the reasonable and necessary expense that the department incurs for processing and issuing a weight distance tax identification permit.
The fee shall be paid in addition to a weight distance tax, special fuel excise tax and other use fee imposed for the use of public highways of this state. The department shall determine the amount of the fee pursuant to regulation. The fee shall not exceed ten dollars ($10.00).
# B.
The department shall deposit to the weight distance tax identification permit administration fund all proceeds from administrative fees collected by the department pursuant to this section.
Amendment history
Laws 2003 (1st S.S.), ch. 3, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (16 sections)
- 7-15A-1 · Short title
- 7-15A-2 · Definitions
- 7-15A-3 · Imposition of weight distance tax
- 7-15A-4 · Responsibility for payment of tax
- 7-15A-5 · Exemption from tax
- 7-15A-6 · 7-15A-6
- 7-15A-7 · Tax rate for buses
- 7-15A-8 · Mileage and weights to be used for computing tax
- 7-15A-9 · 7-15A-9
- 7-15A-10 · Repealed
- 7-15A-11 · Repealed
- 7-15A-12 · 7-15A-12
- 7-15A-13 · 7-15A-13
- 7-15A-14 · Weight distance tax identification permit fund
- 7-15A-15 · 7-15A-15
- 7-15A-16 · 7-15A-16