You may need a temporary special fuel user permit in New Mexico if:
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Your vehicle is not registered with NM, and
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It uses special fuels (e.g. diesel) and you don’t carry IFTA credentials.
Under NM Statutes § 7‑16A‑19:
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A temporary special fuel user permit must be acquired before operating on NM highways if the vehicle isn't registered with NM.
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This permit may be valid for one calendar day or for one entry/exit in and out of New Mexico.
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The fee is $95.00 per motor vehicle for the temporary special fuel user permit.
There is also a border crossing special fuel user permit (for vehicles registered in Mexico and operating in NM border zones):
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Vehicles primarily operating across the NM–Mexico border (within a limited zone) may apply for quarterly, semi‑annual, or annual border crossing permits.
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Fees vary: quarterly $325, semi‑annual $625, annual $1025