One-way haulers shall maintain the following records on a reporting period basis. All records shall be referenced by vehicle unit number:

1. A. Vehicle trip mileage records for each vehicle operated in New Mexico. The mileage records shall reflect the total empty miles and the total loaded miles traveled on New Mexico roads. Accurate trip mileage records indicating empty and loaded miles may include:

   (1) accurate map mileage for each trip;

   (2) hubometer or odometer readings; or

   (3) vehicle-specific log books.

2. B. Vehicle itineraries including the origin and destination point of each trip, and the routes taken.

   [9/20/93, 9/14/96; 3.12.6.11 NMAC - Rn, 3 NMAC 12.6.11, 11/15/01]

   HISTORY 3.12.6 NMAC:

   Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

   TRD Rule WD-93, Regulations Pertaining to the Weight Distance Tax Act, Section 7-15A-1 to 7-15A-11 NMSA 1978, filed 9/20/93.

   History of Repealed Material: [RESERVED]

   NMAC History:

   3 NMAC 12.6, Tax Rate for Motor Vehicle Other than Buses - Reduction of Rate for One-Way Hauls, filed 9/3/96.

   3.12.6 NMAC, Tax Rate for Motor Vehicle Other than Buses - Reduction of Rate for One-Way Hauls, filed 11/1/01.