N.M. Code R. § 3.12.6.9 – Disqualification as One-way Hauler

A. If any registrant, owner or operator has identified one or more vehicles as one-way haulers for a registration year, and during that year any identified vehicle does not qualify for the rate reduction provided by Subsection B of Section 7-15A-6 NMSA 1978 for at least three (3) reporting periods during the registration period, that registrant, owner or operator may not identify that vehicle as a one-way hauler for the subsequent registration year.
B. If a vehicle is disqualified as a one-way hauler under the provisions of section 3.12.6.9 NMAC for any registration year, but does travel at least forty-five percent (45%) of all miles traveled in New Mexico are empty miles, the registrant, owner or operator may file an amended return or returns and claim for refund for the difference between the tax paid and the tax that would have been paid had the vehicle been qualified for the reduced rates provided by Subsection B of Section 7-15A-6 NMSA 1978.
[9/20/93, 9/14/96; 3.12.6.9 NMAC - Rn & A, 3 NMAC 12.6.9, 11/15/01]