Weight Distance Tax 

The registrants, owners and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds and who are using highways in New Mexico are subject to the weight distance tax (WDT) for use of the highways. Carriers must file and pay the weight distance tax.  

Weight Distance Tax Reporting Quarters and Due Dates

Return Reporting Quarters               Due Date

January thru March                              April 30

April thru June                                     July 31

July thru September                            October 31

October thru December                        January 31

Certain taxpayers may elect to pay the tax on an annual basis. You can file weight distance tax returns electronically. Even if a carrier has not traveled through New Mexico, the carrier must file a return. According to 3.1.4.18 NMAC, if a return is due after August 1, 2010, and you must pay taxes for two or more trucks, you must file the returns and reports for weight distance tax electronically using approved electronic media on or before the due date.

Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle.

Contact Information

New Mexico Taxation and Revenue Department
P.O. Box 5188
Santa Fe, NM 87504-5188
For assistance, call (505) 827-0392