2021 New Mexico Statutes
Chapter 7 - Taxation
Article 13A - Petroleum Products Loading Fee

Section 7-13A-1 - Short title. - Chapter 7, Article 13A NMSA 1978 may be cited as...

Section 7-13A-2 - Definitions. - As used in the Petroleum Products Loading Fee Act :...

Section 7-13A-3 - Imposition and rate of fee; denomination as "petroleum products loading fee". - A. For the privilege of loading gasoline or special fuel...

Section 7-13A-4 - Exemptions. - A. Petroleum products that are either loaded into cargo tanks...

Section 7-13A-5 - Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator. - A. Refunds and allowances made to buyers for gasoline or...

Section 7-13A-6 - Fee returns; payment of fee. - Any person who either loads gasoline or special fuel in...

Section 7-13A-7 - Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal. - A. Upon the submission of proof satisfactory to the department,...