SENATE BILL 213

49th legislature - STATE OF NEW MEXICO - first session, 2009

INTRODUCED BY

Sue Wilson Beffort

AN ACT

RELATING TO TAXATION; AMENDING THE WEIGHT DISTANCE TAX ACT; IMPOSING CIVIL PENALTIES FOR UNDERREPORTING MILEAGE DRIVEN OR GROSS VEHICLE WEIGHT.

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

     Section 1. A new section of the Weight Distance Tax Act is enacted to read:

     "[NEW MATERIAL] CIVIL PENALTIES--ZERO MILEAGE REPORTERS.--Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that reports zero miles traveled on New Mexico highways during a tax payment period, but that is later determined to have traveled more than zero taxable miles on New Mexico highways during that tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty in the amount of four thousand dollars ($4,000) for each tax period in which a report of zero miles traveled was filed but in which more than zero taxable miles were traveled."

     Section 2. A new section of the Weight Distance Tax Act is enacted to read:

     "[NEW MATERIAL] CIVIL PENALTIES--UNDER-MILEAGE REPORTERS--UNDER-WEIGHT REPORTERS.--Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:

     Weight Distance Tax 

     Owed Per Period                                 Penalty

     $1 to $99                                       $ 100

     $100 to $499                                    $ 500

     $500 to $999                                    $1,000

     $1,000 to $1,499                                $1,500

     $1,500 to $1,999                                $2,000

     $2,000 to $2,499                                $2,500

     $2,500 to $2,999                                $3,000

     $3,000 and over                                 $4,000."

     Section 3. SEVERABILITY.--If any part or application of this act is held invalid, the remainder or its application to other situations or persons shall not be affected.

     Section 4. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2009.

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