Section 7-16A-19 - Temporary special fuel user permits.
7-16A-19. Temporary special fuel user permits.
A. To prevent evasion of the special fuel excise tax, special fuel users whose vehicles are not registered with the department shall acquire a temporary special fuel user permit from the department before operating the unregistered motor vehicle on the highways of New Mexico. The temporary special fuel user permit shall be valid for one entrance and one exit of the state, within a period that shall not exceed forty-eight hours from the time of issuance.
B. The fee for a temporary special fuel user permit is five dollars ($5.00) for each motor vehicle.
C. It is a violation of the Special Fuels Supplier Tax Act for any person to act as a temporary special fuel user without obtaining a valid temporary special fuel user permit from the department.