HOUSE BILL 343

48th legislature - STATE OF NEW MEXICO - second session, 2008

INTRODUCED BY

Nathan P. Cote

AN ACT

RELATING TO TAXATION; PROVIDING AN EXEMPTION FOR A PORTION OF THE TRIP TAX OR WEIGHT DISTANCE TAX IMPOSED ON THE TRANSPORTATION OF BIODIESEL FUEL.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. Section 7-15-3.1 NMSA 1978 (being Laws 1943, Chapter 125, Section 12, as amended) is amended to read:

     "7-15-3.1. TRIP TAX--COMPUTATION.--

          A. For the purpose of providing funds for the construction, maintenance, repair and reconstruction of this state's public highways, a use fee, to be known as the "trip tax", is imposed in lieu of registration fees and the weight distance tax on the registrant, owner or operator of any foreign-based commercial motor carrier vehicle that is:

                (1) not registered in this state under interstate registration;

                (2) not registered in this state under proportional registration;

                (3) not subject to a valid reciprocity agreement;

                (4) not registered as a foreign commercial motor carrier vehicle under short-term registration;

                (5) not registered under an allocation of one-way rental fleet vehicles; and

                (6) not exempted from registration and the payment of any registration fees and not exempted from the payment of the trip tax under Section 65-5-3 NMSA 1978.

          B. Except as provided otherwise in Subsections C and D of this section, the trip tax shall be computed as follows:

                (1) when the gross vehicle weight or combination gross vehicle weight exceeds twelve thousand pounds but does not exceed twenty-six thousand pounds, seven cents ($.07) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state;

                (2) when the gross vehicle weight or combination gross vehicle weight exceeds twenty-six thousand pounds and does not exceed fifty-four thousand pounds, twelve cents ($.12) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state;

                (3) when the gross vehicle weight or combination gross vehicle weight exceeds fifty-four thousand pounds and does not exceed seventy-two thousand pounds, fifteen cents ($.15) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state; and

                (4) when the gross vehicle weight or combination gross vehicle weight exceeds seventy-two thousand pounds, sixteen cents ($.16) a mile for mileage to be traveled on the public highways within New Mexico, measured from the point of entering the state to the point of destination or place of leaving the state.

          C. The department, by regulation, shall establish a procedure for the issuance of prepaid trip permits for:

                (1) trips by a single vehicle or a fleet of vehicles for the purpose of:

                     (a) custom harvesting operations; or

                     (b) the transportation of goods or passengers between the state and Mexico; or

                (2) any vehicle that is unable to declare at the time of entering the state the point of destination or place of leaving the state.

          D. Prepaid trip permits established pursuant to Subsection C of this section shall be sold in increments of no less than fifty dollars ($50.00). Any portion not used prior to one year from the date of issuance shall not be refundable. Prepaid trip permits shall not be transferable between a registrant, owner or operator and another registrant, owner or operator. Charges against the prepaid trip permit shall be based on the computations specified in Subsection B of this section.

          E. All motor vehicles for which the tax is computed under Subsection B of this section shall pay a tax that is three-fourths of the tax computed under Subsection B of this section for the miles that the motor vehicle is transporting biodiesel fuel to a location in New Mexico. For the purposes of this subsection, "biodiesel" means a renewable, biodegradable, monoalkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets American society for testing and materials standard specification for biodiesel fuel, B100, blend stock for distillate fuels."

     Section 2. Section 7-15A-6 NMSA 1978 (being Laws 1988, Chapter 73, Section 33, as amended) is amended to read:

     "7-15A-6. TAX RATE FOR MOTOR VEHICLES OTHER THAN BUSES--REDUCTION OF RATE FOR ONE-WAY HAULS.--

          A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

         Declared Gross Weight              Tax Rate

         (Gross Vehicle Weight)             (Mills per Mile)

         26,001 to 28,000                   11.01

         28,001 to 30,000                   11.88

         30,001 to 32,000                   12.77

         32,001 to 34,000                   13.64

         34,001 to 36,000                   14.52

         36,001 to 38,000                   15.39

         38,001 to 40,000                   16.73

         40,001 to 42,000                   18.05

         42,001 to 44,000                   19.36

         44,001 to 46,000                   20.69

         46,001 to 48,000                   22.01

         48,001 to 50,000                   23.33

         50,001 to 52,000                   24.65

         52,001 to 54,000                   25.96

         54,001 to 56,000                   27.29

         56,001 to 58,000                   28.62         58,001 to 60,000                   29.93

         60,001 to 62,000                   31.24

         62,001 to 64,000                   32.58

         64,001 to 66,000                   33.90

         66,001 to 68,000                   35.21

         68,001 to 70,000                   36.52

         70,001 to 72,000                   37.86

         72,001 to 74,000                   39.26

         74,001 to 76,000                   40.71

         76,001 to 78,000                   42.21

         78,001 and over                    43.78.

          B. All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

                (1) the motor vehicle is customarily used for one-way haul;

                (2) forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

                (3) the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.

          C. All motor vehicles for which the tax is computed under Subsection A or B of this section shall pay a tax that is three-fourths of the tax computed under Subsection A or B of this section for the miles that the motor vehicle is transporting biodiesel fuel to a location in New Mexico. For the purposes of this subsection, "biodiesel" means a renewable, biodegradable, monoalkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets American society for testing and materials standard specification for biodiesel fuel, B100, blend stock for distillate fuels."

     Section 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2008.

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