N.M. Code R. § 3.12.1.9 – Lease Operators

A. Any person named on a validly-issued tax identification card is responsible for maintaining all records which demonstrate that any and all highway use taxes and fees incurred by the operation of registered vehicles on New Mexico highways have been paid.
B. When a vehicle is leased and there is no validly-issued tax identification card for it, the following persons shall be held ultimately responsible for demonstrating that all applicable fees and taxes have been paid. In the event that such payment cannot be demonstrated, these same persons shall be held financially responsible for payment of all unpaid fees and taxes due, and the vehicle may be detained until such payment has been made.
(1) If the commercial motor carrier vehicle is owned by a company which is in the business of vehicle rental or leasing and the vehicle is leased to customers without a driver, the vehicle owner (lessor) is financially responsible.
(2) If the commercial motor carrier vehicle is owned by an owner/operator and both the owner/operator (lessor) and the vehicle falls under the employment or control and custody of the lessee, the lessee is financially responsible.
[2/1/93, 4/30/97; 3.12.1.9 NMAC - Rn, 3 NMAC 12.1.9, 11/15/01]
HISTORY OF 3.12.1 NMAC:
Pre-NMAC History: [RESERVED]
NMAC History:
3 NMAC 12.1, Highway Use Taxes and Fees - General Provisions, filed 9/3/96.
3.12.1 NMAC, Highway Use Taxes and Fees - General Provisions, filed 11/1/01.