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.
Even if a carrier has not traveled through New Mexico, the carrier must file a return. 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 the department, then include your tax identification number with the payment.
Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle. Using the Taxpayer Access Point and using the links on the Commercial Vehicle Carriers tile.
We transfer all receipts based on the distribution requirements in the Tax Administration Act, Section 7-1-6.10 NMSA 1978 and the Weight Distance Act, Section 7-15A-13 NMSA 1978.
For more information, see our Motor Vehicle Division Weight Distance website.