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:
§ 7-15A-16 NMSA 1978
Civil penalties; under-mileage reporters; under-weight reporters
Known as the Weight Distance Tax Act
The act spans §§ 7–7 (16 sections).
Laws 2009, ch. 196, § 1.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.