A. A special fuel user whose vehicle is not registered with the department shall acquire from the department of transportation, before operating the vehicle on New Mexico highways:
(1) a temporary special fuel user permit valid for one calendar day only or for one entry into and one exit out of New Mexico; or
(2) a border crossing special fuel user permit, as provided for in Section 7-16A-19.1 NMSA 1978.
B. A special fuel user applying for a temporary special fuel user permit shall apply for the permit on a form approved by the department.
C. The fee for a temporary special fuel user permit is five dollars ($5.00) for each motor vehicle.
D. It is a violation of the Special Fuels Supplier Tax Act for a person to act as a temporary special fuel user without possessing a valid temporary special fuel user permit issued by the department of transportation.
E. It is a violation of the Special Fuels Supplier Tax Act for a person holding a valid border crossing special fuel user permit to travel in the motor carrier vehicle for which the permit was issued on New Mexico highways outside the area in which the permit authorizes travel, unless the person may otherwise under law engage in that travel. In addition to any other penalty that may apply, a person who violates this provision is subject to a fine of three hundred dollars ($300).