You must file if you operate a commercial vehicle with a declared gross weight over 26,000 lbs and:
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Drive on New Mexico highways, AND
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Are registered with the New Mexico Motor Vehicle Division (MVD) for the Weight-Distance Tax.
This applies whether you're based in New Mexico or out-of-state.
| Quarter | Reporting Period | Due Date |
|---|---|---|
| Q1 | Jan 1 – Mar 31 | April 30 |
| Q2 | Apr 1 – Jun 30 | July 31 |
| Q3 | Jul 1 – Sep 30 | October 31 |
| Q4 | Oct 1 – Dec 31 | January 31 (of next year) |