2021 New Mexico Statutes
Chapter 7 - Taxation
Article 13 - Gasoline Tax

Section 7-13-1 - Gasoline tax; short title. - Chapter 7, Article 13 NMSA 1978 may be cited as...

Section 7-13-2 - Definitions. - As used in the Gasoline Tax Act: A. "aviation gasoline"...

Section 7-13-2.1 - When gasoline received and by whom. - A. Gasoline that is produced, refined, manufactured, blended or compounded...

Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax". - A. For the privilege of receiving gasoline in this state,...

Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due. - A. A gasoline inventory tax is imposed measured by the...

Section 7-13-3.2 - Gasoline inventories. - A. On the day prior to the day that the...

Section 7-13-3.3 - Repealed. - Repeals. — Laws 1994, ch. 5, § 27, repealed 7-13-3.3...

Section 7-13-3.4 - Repealed. - Laws 1990, ch. 124, § 23 repealed 7-13-3.4 NMSA 1978,...

Section 7-13-3.5 - Bond required of taxpayers. - A. Except as provided in Subsection H of this section,...

Section 7-13-4 - Deductions; gasoline tax. - In computing the gasoline tax due, the following amounts of...

Section 7-13-4.1 - Repealed. - Repeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.1...

Section 7-13-4.2 - Repealed. - Repeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.2...

Section 7-13-4.3 - Repealed. - Repeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.3...

Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land. - In computing the gasoline tax due, a person other than...

Section 7-13-5 - Tax returns; payment of tax. - Distributors shall file gasoline tax returns in form and content...

Section 7-13-6 - Returns by wholesalers; exception. - Wholesalers shall file information returns in form and content as...

Section 7-13-6.1 - Returns by retailers; requirements; exception. - Retailers shall file information returns in form and content as...

Section 7-13-6.2 - Returns by rack operators; requirements. - Rack operators shall file information returns in form and content...

Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer. - Each person engaged in the business of selling gasoline in...

Section 7-13-8 - Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate cour... - A. Any person other than a recognized producer, refiner or...

Section 7-13-9 - Repealed. - Repeals. — Laws 1983, ch. 211, § 42, repealed 7-13-9...

Section 7-13-10 - Validation of pledges. - All prior pledges of any amounts distributed to municipalities and...

Section 7-13-11 - Claim for refund or credit of gasoline tax paid; on gasoline destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal. - A. Upon the submission of proof satisfactory to the department,...

Section 7-13-12 - Manifest or bill of lading required when transporting gasoline. - Every person transporting gasoline from a refinery or pipeline terminal...

Section 7-13-13 - Repealed. - Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-13...

Section 7-13-14 - Repealed. - Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-14...

Section 7-13-15 - Repealed. - Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-15...

Section 7-13-16 - Repealed. - Repeals. — Laws 1983, ch. 211, § 42, repealed 7-13-16...

Section 7-13-17 - Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax. - A. Any person using gasoline in the operation of a...

Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse. - A. Gasoline distributors and wholesalers who are registered as distributors...