Interstate Carrier ResourcesNew Mexico Weight Distance Tax: Permits, Quarterly Returns, and TAP Login
Reviewed by Austin Park, founder of ICR Filings · Updated October 21, 2026
- New Mexico charges a weight distance tax on trucks with a declared gross weight over 26,000 lbs on its highways, in-state or out-of-state.
- Each truck needs a yearly Weight Distance Tax Electronic Permit, and you file a return every quarter.
- Permits are applied for through TAP. Quarterly returns can be filed through MVD Online Services.
- Form ACD-31102 lets a filing service use your TAP account for three years without your password.
New Mexico charges a weight distance tax on heavy trucks that use its highways. It is one of a handful of states that tax trucks by the mile, on top of IFTA fuel tax. If you run through New Mexico on I-40 or I-10, it almost certainly applies to you.
Who needs it
Vehicles with a declared gross vehicle weight over 26,000 lbs that travel on New Mexico highways, whether based in New Mexico or out of state.
The two parts: a yearly permit and quarterly returns
- Permit: each year, you register and apply for a Weight Distance Tax Electronic Permit for each vehicle.
- Returns: every quarter, you file a weight distance tax return reporting your New Mexico miles and pay the tax.
New Mexico-titled vehicles that only run in New Mexico get a weight distance plate; those that run interstate get an IRP plate. Vehicles of 55,000 lbs or more also have to show proof of the federal Heavy Vehicle Use Tax (an IRS-stamped Form 2290) at registration.
Where to log in
Permits are applied for through TAP, New Mexico's Taxpayer Access Point. Quarterly returns can be filed online through MVD Online Services, one vehicle at a time or in bulk for a fleet.
Letting someone file for you
New Mexico's Form ACD-31102 (Tax Information Authorization) lets a taxpayer authorize a named person to use their TAP account to submit returns and payments. The authorization lasts three years from when it is signed. That is how a filing service or bookkeeper gets access without you sharing your password.
Do not skip the zero quarters
Once you hold a permit, file every quarter you are registered, and ask the department whether a no-miles quarter needs a return before you assume it does not. Unfiled returns lead to penalties and interest.
Help from the state
New Mexico's Commercial Vehicle Bureau handles weight distance questions: TRD-CVBhelpdesk@tax.nm.gov, or the MVD line at 1-888-683-4636, prompt 6.
Running in Kentucky too? It has a similar mileage tax. See our KYU page.
Common questions
Do out-of-state trucks pay New Mexico weight distance tax?
Yes. It applies to vehicles with a declared gross weight over 26,000 lbs on New Mexico highways, whether based in New Mexico or out of state.
How often do I file?
Every quarter you are registered, plus the yearly permit for each vehicle. Ask the department whether a no-miles quarter needs a return before you assume it does not.
Is this the same as IFTA?
No. It is a separate mileage tax on top of IFTA fuel tax.
How can someone file for me?
Sign Form ACD-31102, Tax Information Authorization, naming them. It lets them use your TAP account to submit returns and payments for three years.
Who do I contact with questions?
New Mexico's Commercial Vehicle Bureau at TRD-CVBhelpdesk@tax.nm.gov, or the MVD line at 1-888-683-4636, prompt 6.
Official sources
This guide is general information, not legal advice. Rules and fees change, so confirm with the official source before you file.
Related guides
- Fake Motus and FMCSA Websites: How to Spot the Scam Emails in 2026
- IFTA Due Dates 2026 and 2027: How the Quarterly Fuel Tax Report Works
- What Is IRP? Apportioned Plates Explained for New Trucking Companies
Want us to handle it?
New Mexico WDT permit for trucks over 26,000 lbs. Our turnaround: submitted within 1 business day.
See New Mexico Weight Distance Permit