New Mexico fuel permits and International Fuel Tax Agreement (IFTA) rules

Who must register for New Mexico IFTA

A carrier must register under IFTA in New Mexico if they operate a qualified motor vehicle, defined as:
- A vehicle with two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs; or
- A vehicle with three or more axles regardless of weight; or
- A vehicle used in combination where the combination exceeds 26,000 lbs.
If you are based in New Mexico (your base jurisdiction) you file through the state’s system.
Note: If you don’t have IFTA registration/decals but still run a vehicle that qualifies, you may need a temporary fuel permit instead.

After registration, you’ll receive an IFTA license and decals. New Mexico charges $43.50 per set of decals.
The license is valid January 1 through December 31 for that calendar year.
Quarterly reporting: You must file an IFTA fuel tax return each quarter — even if no miles were traveled (a “zero” report). Due dates in New Mexico:
- Q1 (Jan-Mar) → April 30
- Q2 (Apr-Jun) → July 31
- Q3 (Jul-Sep) → October 31
- Q4 (Oct-Dec) → January 31 of the following year

If you enter New Mexico with a vehicle that qualifies for IFTA (by weight/axle) but you are not registered under IFTA, you may need a temporary fuel permit (sometimes called a “fuel trip permit”).
Temporary fuel permit specifics: Example: A 5-day fuel permit costing ~$143 for vehicles that don’t have IFTA credentials in New Mexico.
Another source: A $95 special fuel permit valid for up to 48 hours (one entry & exit) when IFTA credentials are absent, plus per-mile tax rates apply.

In New Mexico there is also a weight-distance tax for commercial vehicles declared over 26,000 lbs that use New Mexico highways.
Each vehicle must be registered for WDT (if applicable), and quarterly returns must be filed for miles traveled.
Example tax per mile (temporary) if not registered:
- 12,001–26,000 lbs → $0.17/mile
- 26,001–54,000 lbs → $0.52/mile
- 54,001–72,000 lbs → $0.65/mile
- 72,001 lbs+ → $0.76/mile

Late IFTA returns: New Mexico assesses a penalty of $50 or 10% of net tax liability, whichever is greater. Interest accrues monthly on underpayments.
Even if you’re owed a refund, interest still applies for under-payment to each jurisdiction until paid.
Credential checks: At New Mexico ports of entry and by the Motor Transportation Police Division, they check for valid IFTA license/decals or permit.

If you’re based in New Mexico or operate many miles there, it may make sense to register for IFTA rather than rely on temporary permits.
Keep accurate records — miles traveled by jurisdiction and fuel purchases — important for quarterly IFTA filing and audits.
If entering NM without IFTA credentials, obtain the correct temporary fuel permit before entry to avoid fines.
Understand interplay: A vehicle may be subject to both IFTA fuel tax (if registered) and the New Mexico Weight-Distance tax; ensure you are in the correct category.
Make sure all your fleet vehicles have the proper decals and documentation in the cab, as credential checks are common.