How to Maintain Compliance With NM Weight Distance Tax

Nov. 24, 2025, 4:31 p.m.
New Mexico is one of the few states that requires a Weight Distance Tax (WDT) for commercial vehicles traveling on its public highways. Any carrier operating a vehicle over 26,000 lbs. must file and pay this tax — even if the vehicle is only passing through the state. To avoid penalties, audits, or suspension of your NM account, here is how to stay fully compliant.
NM Weight Distance Tax

1. Register for a New Mexico WDT Account (Before Entering the State)

Every qualifying carrier must obtain a Weight Distance Tax Identification Permit from the https://www.newmexicotruckingonline.com/.
You can register online through the portal.

Avoid violations:

  • Register before your first trip through NM.

  • Keep your cab card accessible at all times.

2. File Quarterly Weight Distance Returns on Time

New Mexico requires quarterly tax filings:

Quarter Filing Deadline
Jan–Mar April 30
Apr–Jun July 31
Jul–Sep October 31
Oct–Dec January 31

Avoid violations:

  • Mark deadlines on your compliance calendar.

  • File even if you had zero miles in NM for the quarter.

  • Late filings result in penalties + interest.

3. Maintain Accurate Mileage Records

To calculate the WDT correctly, you must track:

  • Total miles traveled in New Mexico

  • Vehicle weight category

  • Trips through NM Ports of Entry

  • Route taken and dates of travel

Recommended tools:

  • ELD mileage reports

  • IFTA/IRP-compatible trip sheets

  • GPS-based fleet management systems

Avoid violations:

  • Ensure your ELD is correctly configured to separate NM miles.

  • Save backup mileage documentation for at least 4 years.

4. Pay the Weight Distance Tax Based on Your Vehicle Weight Class

New Mexico uses a graduated tax schedule:

  • 26,001–54,999 lbs

  • 55,000–71,999 lbs

  • 72,000–79,999 lbs

  • Over 80,000 lbs

Heavier vehicles pay higher per-mile rates.

Avoid violations:

  • Verify your registered weight matches your IRP cab card.

  • Update weight if equipment changes.

5. Keep Your NM WDT Account Active and In Good Standing

New Mexico may suspend or revoke your Weight Distance Permit for:

  • Missing filings

  • Unpaid taxes

  • Repeated reporting inconsistencies

  • Failing to respond to MTD notices

Avoid violations:

  • Check your NM Taxation & Revenue account regularly.

  • Ensure mail from MTD is being received and opened.

6. Prepare for New Mexico WDT Audits

New Mexico conducts routine audits to confirm mileage and payment accuracy.

Auditors typically request:

  • Trip sheets

  • ELD logs

  • GPS data

  • Fuel receipts

  • IRP registration

  • Dispatch records

Avoid violations:

  • Store records for at least 4 years.

  • Maintain consistent trip and mileage logs.

  • Save all supporting documents in digital and paper format.

7. Use Temporary Trip Permits When Needed

If you do not have a permanent NM WDT account, you may obtain a:

  • Temporary 5-day permit

Avoid violations:

  • Do not enter the state without either an active account or a trip permit.

8. Stay Updated on NM Regulations

New Mexico frequently updates:

  • Tax rates

  • Filing procedures

  • Online portal requirements

  • Enforcement rules

Avoid violations:

  • Subscribe to NM MTD bulletins.

  • Use a compliance service if you operate in multiple states.

 

Quick Compliance Checklist

 Register for NM WDT before entering the state in https://www.newmexicotruckingonline.com/
 File quarterly returns on time
 Maintain accurate NM-specific mileage records
 Keep your vehicle's weight class updated
 Pay taxes promptly
 Retain records for 4+ years
 Monitor your NM Tax & Rev online account
 Use temporary permits when necessary