Chapter 7, Article 13 NMSA 1978 may be cited as the "Gasoline Tax Act".
History: 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1.
Cross references. — For applicability of the Tax Administration Act to the Gasoline Tax Act, see 7-1-2 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634.
53 C.J.S. Licenses § 34.
Structure 2021 New Mexico Statutes
Section 7-13-1 - Gasoline tax; short title.
Section 7-13-2.1 - When gasoline received and by whom.
Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax".
Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.
Section 7-13-3.2 - Gasoline inventories.
Section 7-13-3.5 - Bond required of taxpayers.
Section 7-13-4 - Deductions; gasoline tax.
Section 7-13-5 - Tax returns; payment of tax.
Section 7-13-6 - Returns by wholesalers; exception.
Section 7-13-6.1 - Returns by retailers; requirements; exception.
Section 7-13-6.2 - Returns by rack operators; requirements.
Section 7-13-10 - Validation of pledges.
Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.
Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.