Weight Distance Tax 

The registrants, owners and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds and who are using highways in New Mexico are subject to the weight distance tax (WDT) for use of the highways. They must file and pay the tax, Section 7-15A-3 NMSA 1978. 

Weight distance tax is due by April 30 for the quarter January 1 through March 31; July 31 for the quarter April 1 through June 30; October 31 for the quarter July 1 through September 30, and January 31 for the period October 1 through December 31 each year. Certain taxpayers may elect to pay the tax on an annual basis. You can file weight distance tax returns electronically. Even if a carrier has not traveled through New Mexico, the carrier must file a return. According to 3.1.4.18 NMAC, if a return is due after August 1, 2010, and you must pay taxes for two or more trucks, you must file the returns and reports for weight distance tax electronically using approved electronic media on or before the due date.

You must submit confirmation of electronic filing of a return with the payment of your taxes. If you do not have confirmation of electronic filing when you submit payment to us, then include your tax identification number with the payment. Payments without confirmation or tax identification number may not be properly applied to your account, and interest and penalty may be assessed. Once you are required to file returns electronically, you may not file future returns by mail or any method other than electronically. For additional information, see Regulation 3.1.4 NMAC. 

Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle. Register here.  

 

We transfer all receipts to the State Road Fund, Section 7-1-6.10 NMSA 1978 except for the administrative fee, which we deposit in the Weight Distance Tax Permit Administration Fund.

Contact Information

New Mexico Taxation and Revenue Department
P.O. Box 5188
Santa Fe, NM 87504-5188
For assistance, call (505) 827-0392

Links

E-file
Manage your account online
Motor Vehicle Division

Frequently Asked Questions

Q. Who must file a weight distance tax return?

Answer:
Registrants, owners and operators of all motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds and who are using highways in this state are subject to the weight distance tax for the use of the highways of New Mexico and must file and pay the tax due.

Q. What is the filing frequency for a weight distance tax return?

Answer:
Carriers must file and pay weight distance tax on a quarterly basis. Submit the report and tax on or before the last day of the month following the close of the report period. Even if you have not traveled through New Mexico, you must file a return. This requirement keeps carriers in compliance and helps you avoid non-filer penalties.

Q. Whom can I contact for questions about the weight distance tax return?

Answer:
You may contact Commercial Vehicles @ (505) 827-0392 option # 2 for WDT/IFTA.

Q. What if money was collected at the port of entry?

Answer:
If you have paid to travel through New Mexico, you may deduct the miles paid for at the port of entry and retain the receipt in your records. You can only deduct the miles. You cannot receive a refund for the amount collected at the port.
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