N.M. Stat. § 66-3-1.1
Motor carriers required to register with the department.
A. All motor carriers desiring and eligible for annual registration provisions relating
to the international registration plan shall register their vehicles with the department.
The department shall register all motor carriers who satisfy all New Mexico
requirements relating to motor carriers, but may refuse to register any vehicle subject to
the federal heavy vehicle use tax imposed by Section 4481 of the United States Internal
Revenue Code of 1986 without proof of payment of such tax in the form prescribed by
the secretary of the treasury of the United States. Registration of motor carrier vehicles
with the department shall remain in force during the calendar registration year as
specified in Section 66-3-2.1 NMSA 1978 unless suspended or canceled by the
department for noncompliance with any New Mexico motor vehicle or motor carrier
requirements.
B. In addition to the provisions of Subsection A of this section, motor carriers
operating vehicles subject to the weight distance tax pursuant to the Weight Distance
Tax Act [Chapter 7, Article 15A NMSA 1978] or vehicles subject to special fuel user
permit requirements pursuant to the Special Fuels Supplier Tax Act [Chapter 7, Article
16A NMSA 1978] shall apply for a tax identification permit.