2021 New Mexico Statutes
Chapter 7 - Taxation
Article 16B - Alternative Fuel Tax

Section 7-16B-1 - Short title. - Chapter 7, Article 16B NMSA 1978 may be cited as...

Section 7-16B-2 - Purpose. - To encourage the use of alternative fuel for the propulsion...

Section 7-16B-3 - Definitions. - As used in the Alternative Fuel Tax Act: A. "alternative...

Section 7-16B-4 - Imposition and rate of tax; denomination as alternative fuel excise tax. - A. For the privilege of distributing alternative fuel in this...

Section 7-16B-5 - Exemptions; alternative fuel excise tax. - A. Alternative fuel distributed to or used by the United...

Section 7-16B-6 - Tax returns; payment of tax; alternative fuel distributors. - A. Alternative fuel distributors shall file alternative fuel excise tax...

Section 7-16B-7 - Tax returns; payment of tax; alternative fuel user permit. - A. Alternative fuel users who elect to be subject to...

Section 7-16B-8 - Alternative fuel distributor license required. - A. The department shall issue a license valid for up...

Section 7-16B-9 - Delivery and use of alternative fuel; prohibited acts. - It is a violation of the Alternative Fuel Tax Act...

Section 7-16B-10 - Administration and enforcement of act. - The department shall interpret the provisions of the Alternative Fuel...