Section 8. Temporary Special Fuel User Permit

A. On a form provided by the department, a special fuel user whose vehicle is not registered with the department shall acquire from the department, before operating the vehicle on New Mexico highways, a temporary special fuel user permit valid for one calendar day only or for one entry into and one exit out of New Mexico. B. A special fuel user whose vehicle is not registered with the department, that applies for a temporary special fuel user permit valid for one calendar day only, for one entry into and one exit out of New Mexico, shall pay five dollars ($5.00) for each motor vehicle. C. A special fuel user operating under a temporary special fuel user permit shall pay a special fuel user tax of five cents ($.05) per mile for each mile traveled in New Mexico.