1. Who Must Report the Weight Distance Tax
You must file a WDT return if you:
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Are the registrant, owner, or operator of a vehicle;
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The vehicle has a declared gross vehicle weight over 26,000 pounds; and
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The vehicle uses New Mexico highways.
Even if the vehicle didn’t travel in New Mexico during a quarter, a “zero-mile” return must be filed.
2. Quarterly Reporting Schedule
Returns and taxes are generally due on the following deadlines:
| Quarter Covered | Due Date |
|---|---|
| January – March | April 30 |
| April – June | July 31 |
| July – September | October 31 |
| October – December | January 31 |
These deadlines are set by statute and must be met each year.
3. Mileage & Weight Reporting Requirements
When you file a WDT return, you must report:
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Total miles traveled on New Mexico highways
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Total miles traveled in all states (as applicable)
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Declared gross vehicle weight used to compute the tax rate
This mileage data is used to calculate the appropriate tax based on weight and distance.
4. Electronic Filing Requirements
If you have two or more trucks, or if you meet certain volume criteria, New Mexico may require electronic filing and payment of WDT returns.
Filings and regsitartion must be completed at https://www.newmexicotruckingonline.com/
5. Recordkeeping Obligations
You must retain supporting records—such as mileage logs, trip data, and payment confirmations—for at least four years. These may be reviewed by the tax department during audits.
6. Filing Even Without Travel
Importantly: A return must be filed for each quarter even if the vehicle did not have any New Mexico miles during that period. Failure to file can lead to penalties.
Key Takeaways
WDT returns are generally quarterly, with fixed due dates for each period.
You must report weight and mileage data when filing.
Electronic filing may be mandatory if you operate multiple vehicles.
Records supporting your reports must be retained for audits.