New Mexico Weight-Distnace Regulation
Taxation & Revenue Department Regulation
UPDATED OCTOBER 2019


The State of New Mexico imposes a weight-distance tax on owners, operators and registrants of intra and interstate Commercial Motor Vehicles (CMVs) with a declared weight of 26,000 pounds. The tax is based on vehicle weight and miles traveled on New Mexico roads. Each year, by end of December companies and individuals must register. Each entity subject to weight-distance tax must file a New Mexico weight-distance tax return on a quarterly basis, and pay the tax due to the Motor Vehicle Department.