DOR Taxation web site

Trip Permits

Carriers may obtain a trip permit at any Port of Entry. Carriers can deduct miles paid for on a trip permit if the trip permit was issued for fuel tax because the IFTA license was not available for the port officer to verify. There are a number of states, including New Mexico, that have a separate mileage tax. Any miles traveled under a trip permit issued for a mileage tax or miles traveled on toll roads are not deductible on the IFTA report.