What happens when you miss the deadline?
The consequences depend on whether you owe WDT and whether the issue is simply a late filing or involves underreported mileage.
1. You may be charged a late-filing penalty.
New Mexico's WDT return instructions state that a penalty is added when a return is not filed on time or the tax is not paid when due. The instructions specify 10% of the unpaid tax for each month or partial month late, with a maximum of 20% of the tax due, and a minimum failure-to-file penalty of $105.
2. Interest can also accrue.
Interest is calculated on unpaid tax and accrues based on the applicable interest rate. The New Mexico Taxation and Revenue Department publishes the current rates, which can change quarterly.
3. A zero-mile report may still be required.
One important point for trucking companies is that not traveling through New Mexico does not necessarily eliminate the filing requirement. The state says a carrier must file a return even if it did not travel through New Mexico during the period.
4. Underreporting mileage can be much more serious.
Missing a report is different from deliberately or accidentally reporting fewer miles than were actually traveled. New Mexico law provides additional civil penalties for underreported mileage or weight when discovered through a qualifying audit.
What should you do if you missed your report?
The safest approach is to file the missing WDT report as soon as possible, accurately report your New Mexico mileage and declared weight, and pay any tax, penalty, and interest that applies.
Keep supporting records such as trip records, mileage records, fuel records, and other documentation used to calculate the report. If you're unsure how to correct a missed filing or determine what is owed, you can contact the New Mexico Taxation and Revenue Department. Its current contact page lists 1-505-578-2195 for assistance with commercial vehicle tax and Weight Distance Tax questions.
Don't ignore a missed NMWD mileage report. Filing late can result in penalties and interest, while failing to file can create larger compliance problems later. Correcting the missing report promptly is generally a much better approach than allowing several reporting periods to remain unresolved.