N.M. Code R. § 3.12.6.10 – One-way Haulers - Reporting Requirements

A. For each one-way hauler, the total number of empty miles in New Mexico and the total number of loaded miles traveled in New Mexico shall be reported to the department on a quarterly basis on forms supplied by the department, unless the taxpayer has qualified for annual reporting under Section 7-15A-9 NMSA 1978.
B. For each reporting period during the registration year, tax shall be due at the rates specified in Subsection A of 7-15A-6 NMSA 1978, and not the reduced rates specified in Subsection B of 7-15A-6 NMSA 1978, for each vehicle whose reported percentage of empty miles traveled on New Mexico roads is less than forty-five percent (45%).
[9/20/93, 9/14/96; 3.12.6.10 NMAC - Rn & A, 3 NMAC 12.6.10, 11/15/01]