Avoiding Penalties on Late NM Weight Distance Tax Filings

What You Should Know First

The WDT in New Mexico applies to motor vehicles above a certain declared gross weight (over 26,000 lbs) that use New Mexico highways.
Returns (and payments) are due quarterly: by April 30 (for Jan-Mar), July 31 (Apr-Jun), October 31 (Jul-Sep), and January 31 (Oct-Dec).
Even if your vehicle(s) did not travel in New Mexico during the quarter, you are still required to file a “zero-mile” return.
Late or incomplete filing may trigger both interest and penalties under New Mexico law.

Some key consequences to watch out for:

If you under-report miles or weight (i.e., report less than actual) for a tax period, you may face a civil penalty: for example, if your owed tax is between $1-99 the penalty is $100; for $2,500+ tax owed it’s $4,000.
For failing to register, or for failing to carry required tax ID/permit: statutes impose specific fines (e.g., $300 for first violation under §66-8-116.2).
For late filing/payment: one source (older form instructions) indicated a penalty of 2% per month (or partial month) of unpaid tax, not to exceed 10% of the tax due; plus interest on the unpaid tax.
Failure to have your quarterly filings current may block renewal of permits and may result in vehicle detention at state entry ports.

Calendar the four due dates: April 30, July 31, October 31, January 31.
If you pay annually (and you qualify), know that election rules apply and you must pay by the January 31 deadline.

If you had no New Mexico miles for the quarter, still file the required return (zero miles) to show compliance. Missing this is still a “non-filing”.

Keep logs of miles driven in New Mexico vs total miles, the declared gross vehicle weight, and other required data.
Under-reporting is penalized heavily.

If you have two or more trucks / vehicles subject to the tax, you’re required to file electronically.
Ensure you get electronic confirmation if required; missing that may delay crediting and lead to interest/penalties.

Late payment triggers interest plus any applicable late‐payment penalty (2% monthly or other as applicable).
Make sure your payment has all required identification so it gets applied properly.

If you realize you will be late, file as soon as possible and pay what you owe — the sooner you act, the lower the interest/penalty accumulation.
Keep documentation showing your effort to file/pay to mitigate audit risk.
Ask if your situation qualifies for “zero” filing or annual election to simplify future compliance.

Your WDT account needs to be in good standing (all returns filed, all taxes paid) to renew your annual permit (if applicable).
If you fail to keep up, you may lose your permit, or your vehicle may be detained at state entry.