New Mexico Fuel Permit Rules

Nov. 18, 2025, 6:18 p.m.
Key Fuel Permit Rules in New Mexico
Fuel Permit New Mexico

  1. IFTA (International Fuel Tax Agreement) and Fuel Use

    • New Mexico is part of the IFTA system, so qualified commercial carriers report fuel use quarterly to their base jurisdiction.  

    • In NM, diesel is treated as a “special fuel” under IFTA.  

    • The Motor Vehicle Division (MVD) handles IFTA licensing, returns, and related fuel tax compliance. 

  2. Special Fuel User Permits

    • If a “special fuel user” (usually meaning a trucking company/carrier) has a vehicle that is not registered in New Mexico, they must obtain a temporary special fuel user permit before operating on NM highways.  

    • The temporary permit fee is $55 per vehicle.  

    • Vehicles operating under a temporary permit pay a special fuel user tax of $0.75 (75 cents) per mile traveled in New Mexico.  

    • Violating this rule (i.e., using special fuel without a proper permit) is considered a violation under New Mexico law.  

  3. Border-Crossing Special Fuel User Permit

    • For commercial vehicles registered or titled in Mexico that operate mostly within 10 miles of the New Mexico–Mexico border, there is a border crossing special fuel user permit.  

    • This permit comes in three terms: quarterly, semi-annual, and annual.  

    • The fees are:

      • Quarterly: $225 

      • Semi-annual: $400 

      • Annual: $550  

    • If the vehicle travels outside the 10-mile border zone, then even with the border permit, they must acquire a regular temporary permit and pay the standard user tax of $0.75/mile.  

    • Also, misuse or traveling outside the permitted area (beyond that border zone) can lead to fines (for example, $500 per the statute). 

  4. Credential Checks & Enforcement

    • At New Mexico Ports of Entry, Motor Transportation Police (MTP) check for required fuel permits/tax credentials.  

    • According to MTP policy: a carrier must present either:

      • A valid IFTA license and stickers, or

      • A New Mexico temporary fuel tax (“fuel permit”) if they don’t have IFTA credentials. 

  5. Alternative Fuels

    • New Mexico taxes alternative fuels (like LPG, CNG, LNG, etc.) under a separate “Alternative Fuel Tax” regime.  

    • Distributors of these fuels pay the tax, reported via specific tax forms (e.g., RPD-41164).  

    • The rates vary by fuel type (e.g., CNG, LNG): for example, CNG is taxed at $0.733 per gallon equivalent under NM law.  

  6. Clean Transportation Fuel Program (CTFP)

    • New Mexico has recently introduced a Clean Transportation Fuel Program aimed at regulating carbon intensity of fuels.  

    • While not a “fuel permit” in the traditional sense, this program may affect how clean or low-carbon fuels are regulated, credited, and taxed in the future.  

Practical Implications for Truckers / Carriers

  • If you’re a carrier based in New Mexico and traveling interstate, you'll likely use the IFTA system to file fuel tax.

  • If you’re bringing in a non-registered truck (especially foreign or out-of-state), you need to be very careful about special fuel permits.

  • For Mexican-registered trucks operating very near the border, the border permit can save money — but only if they remain in the correct zone.

  • If you're using alternative fuels, understand that there’s a different tax regime, which may change given the evolving Clean Transportation Fuel Program.