The department shall implement a system for identifying motor carriers subject to the weight distance tax and special fuel user permit requirements, including an identifying number for each motor carrier covered by the system. Annually, the department shall issue one or more original tax identification permits sufficient for the number of vehicles specified by each motor carrier who applies for a tax identification permit; provided that the motor carrier continues to be subject to and in compliance with the weight distance tax and special fuel user permit requirements. The tax identification permit shall contain the department's identifying number for the motor carrier and other information that the department deems necessary. A tax identification permit shall be issued within fourteen days of the date on the form of payment for the permit, including cashier's checks and money orders, submitted with the application for the permit.
History: 1978 Comp., § 65-1-12.1, enacted by Laws 1992, ch. 106, § 7; recompiled as 1978 Comp., § 66-3-3.1 by Laws 1998 (1st S.S.), ch. 10, § 10; 2003 (1st S.S.), ch. 3, § 10; 2007, ch. 209, § 5.
ANNOTATIONSRecompilations. — Laws 1998 (1st S.S.), ch. 10, § 10, recompiled former 65-1-12.1 NMSA 1978, relating to tax identification cards, as 66-3-3.1 NMSA 1978, effective July 1, 1998.
The 2007 amendment, effective July 1, 2007, changed "card" to "permit" and required a tax identification permit to be issued within fourteen days after the date on the form of payment for the permit.
The 2003 (1st S.S.) amendment, effective July 1, 2004, substituted "one or more original" for "a" and "cards sufficient for the number of vehicles specified by" for "card in one or more copies to," deleted "the card shall be renewed automatically each year so long as" following "provided that," and inserted "and in compliance with" in the second sentence, and substituted "other information that" for "such other information as" in the last sentence.