Form MVD-10964 at a glance
What it is: Form MVD - 10964 is the New Mexico Weight Distance Tax Return - Long Form of the Taxation and Revenue Department, Motor Vehicle Division - Commercial Vehicle Bureau.
Who signs: Under penalty of perjury, I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Signature of taxpayer or authorized agent, Date, Phone.
Registrants, owners and operators of all motor vehicles having a declared gross weight or gross vehicle weight in excess of 26,000 pounds and who are using highways in this state are subject to the weight distance tax for the use of the highways of New Mexico and must file and pay the tax due.
A filled-in Form MVD-10964 example: a trucking company reports one quarter
How to fill out Form MVD-10964, box by box
Check if Amended
Check the amended report box if you are amending a return previously filed.
Report period, Weight Distance Tax Number, name and address
Enter the month, day and year of the last day of the reporting period.
A report period begins on the first day of a calendar quarter and ends on the last day of the calendar quarter.
Enter the weight distance tax number, federal employer identification number the name and address of the registrant, owner or operator.
Mail To: Motor Vehicle Division P.O. Box 5188 Santa Fe, NM 87504-5188
File and pay weight distance tax on or before the last day of the month following the close of the report month. If additional space is needed, attach the supplemental schedule and complete the page numbering information on each page. Do not submit a photocopy of the first page of this form to the Department. You must use an original form obtained from your local district office or downloaded from the website. You may use quality photocopies of the supplemental page. For assistance call (505) 827-0392
Column A and One Way: weight class and haul rate
Enter the weight class code from the table that corresponds to the declared weight class of the motor vehicles(s) that you operate on New Mexico highways. The declared weight class of the vehicle is the highest gross vehicle weight or combined gross vehicle weight declared for registration purposes.
Report one weight class per row, and a separate row if reporting a one-way haul mill rate and a full haul mill rate for the same weight class. Do not combine one-way haul and full haul miles on the same line.
Mark the next column, if the miles reported are reported at a "one-way" haul rate, otherwise leave blank.
To qualify for a One-Way Haul rate, the motor vehicle must (1) customarily be used for one-way hauls; (2) have traveled 45% or more miles for the registration year empty of all load; and (3) be classified as a one-way hauler by the registrant, owner or operator who has made a sworn application to the department to be classified as a one-way hauler for the registration year.
Columns B, C and D: the miles
Weight distance miles: Enter the total miles traveled in New Mexico during the report period.
Port of Entry miles Paid: Enter the total New Mexico Miles paid at a Port of Entry. Retain the Port of Entry receipts in your records.
Net Weight Distance Miles: Subtract Column C from Column Band enter in Column D.
Columns E and F: Mill Rate and Tax Due
Mill Rate: Enter the full or one-way haul mill rate from the table that corresponds to the weight class code reported in Column A.
Tax Due: Multiply Column D by Column E and enter in Column F.
Totals and lines 1 to 4
Enter the total of Column B from all pages on line 1.
Enter the total of Column C from all pages on line 2.
Enter the total of Column D from all pages on line 3.
Enter the total of Column F from all pages on line 4.
Penalty, Interest and Amount paid
Add penalty if you fail to file timely or to pay the amount on line 4 when due. Calculate the penalty by multiplying the unpaid amount on line 4 by 2%, then by the number of months or partial months for which the return or payment is late, not to exceed 10% of the tax due.
Penalty for failure to file may not be less than $5.00. (checked November 3, 2026)
Add interest if the amount on line 4 was not paid by the due date. Calculate interest at a rate of .041% of the unpaid amount for each day the payment is late. The formula for calculating daily interest is: Tax due x .00041 x number of days late. (The annual interest is 15% per year).
Enter the sum of lines 4, 5 and 6.
Enter amount paid.
Signing the return
Sign and date the return.
More rules for Form MVD-10964
File and pay the tax due using Form MVD 10964, New Mexico Weight Distance Tax Return-Long Form.
Note: It is unlawful for any motor vehicle to be operated on New Mexico highways at a gross vehicle weight higher than the declared gross weight.
If your situation is different
Additional space is needed
Use the supplemental schedule if additional space is needed when filing Form MVD-10964. Attach supplemental schedules to page 1 of the Weight Distance Tax Return - Long Form.
On the supplemental schedule, enter total of Column D, Column C, Column B and Column F.
Sources
[1] Form MVD-10964 (Rev. 11/06), Weight Distance Tax Return - Long Form, New Mexico Taxation and Revenue Department (the Official source link on this page).