Current through 2024, ch. 69
Section 7-15A-12 - Weight distance tax identification permits; suspension and renewalA. An operator of a motor vehicle registered in this state and subject to the weight distance tax shall display a weight distance tax identification permit issued for that vehicle to an enforcement officer of the department of public safety upon demand of that employee and when the vehicle passes through a port of entry.B. The department may suspend or decline to renew a weight distance tax identification permit for a motor vehicle if the owner or operator of the vehicle does not comply with the provisions of the Weight Distance Tax Act or if the owner or operator is a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the weight distance tax or the gross receipts tax or if there are unfiled tax returns due with respect to the weight distance tax or the gross receipts tax.C. The department of transportation may collect delinquent weight distance tax on behalf of the taxation and revenue department at ports of entry operated by the department of transportation.Laws 2003 (1st S.S.), ch. 3, § 6.Amended by 2023, c. 85,s. 20, eff. 7/1/2023.Amended by 2021, c. 59,s. 2, eff. 6/18/2021.