NMSA 1978, § 7-15A-9 — 7-15A-9

Weight distance tax; payment to department; record-
keeping requirements.

# A.

Except as provided in Subsection B of this section, the weight distance tax shall
be paid to the department by April 30 for the first quarterly period of January 1 through
March 31, by July 31 for the second quarterly period of April 1 through June 30, by
October 31 for the third quarterly period of July 1 through September 30 and by January
31 for the fourth quarterly period of October 1 through December 31 of each year.

# B.

Any registrant, owner or operator not liable for the special fuel tax whose total
weight distance tax for the previous calendar year was less than five hundred dollars
($500) may elect to pay the tax on an annual basis. Any registrant, owner or operator
liable for the special fuel tax whose total combined liability for the weight distance tax
and the special fuel tax for the previous calendar year was less than five hundred
dollars ($500) may elect to pay the weight distance tax on an annual basis. Election
shall be made by filing a written statement of such election with the department on or
before April 1 of the first year in which the election is made. Upon filing the written
election with the department, the total weight distance tax due for the current calendar
year shall be paid to the department by January 31 of the following year. If, however,
any registrant, owner or operator is or becomes delinquent in excess of thirty days in
any payment of the weight distance tax, that person shall make all future payments
according to the schedule of Subsection A of this section. If any person who has made
an election under this subsection has a liability for total weight distance tax or total
combined weight distance tax and special fuel tax, as applicable, of five hundred dollars
($500) or more for any calendar year, that person shall make the succeeding year's
payments pursuant to Subsection A of this section.

# C.

Any registrant, owner or operator not liable for the special fuel tax who has not
previously been liable for the weight distance tax and whose liability for the weight
distance tax is expected to be less than five hundred dollars ($500) annually may, with
the approval of the secretary, pay the weight distance tax as provided in Subsection B
of this section. Any registrant, owner or operator liable for the special fuel tax who has
not previously been liable for the weight distance tax and whose total combined liability
for the special fuel tax and weight distance tax is expected to be less than five hundred
dollars ($500) annually may, with the approval of the secretary, pay the weight distance
tax as provided in Subsection B of this section. If, however, the total annual liability or
combined liability, as applicable, is expected to be five hundred dollars ($500) or more,
the registrant, owner or operator shall make payments pursuant to Subsection A of this
section.

# D.

All registrants, owners or operators required to pay the weight distance tax shall
preserve the records upon which the periodic payments required by Subsections A and
B of this section are based for four years following the period for which a payment is
made. Upon request of the department, the registrant, owner or operator shall make the
records available to the department at the owner's office for audit as to accuracy of
computations and payments. If the registrant, owner or operator keeps the records at
any place outside this state, the department or the department's authorized agent may
examine them at the place where they are kept. The department may make
arrangements with agencies of other jurisdictions administering motor vehicle laws for
joint audits of any such registrants, owners or operators.