2021 New Mexico Statutes
Article 13 - Gasoline Tax
Section 7-13-10 - Validation of pledges.

All prior pledges of any amounts distributed to municipalities and counties pursuant to Section 64-26-19 NMSA 1953 (being Laws 1967, Chapter 170, Section 8 repealed by Laws 1971, Chapter 207, Section 16) which heretofore have been made to the payment of bonds of municipalities and counties pursuant to Sections 3-31-1, 3-33-24, 3-34-1 through 3-34-4 or 3-39-12 NMSA 1978 or any other statute, and all action of the governing bodies of such municipalities and counties preliminary to and in the authorization of such pledges are validated, ratified, approved and confirmed.
History: 1953 Comp., § 72-27-9.1, enacted by Laws 1977, ch. 342, § 5; 1983, ch. 204, § 8.

Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 13 - Gasoline Tax

Section 7-13-1 - Gasoline tax; short title.

Section 7-13-2 - Definitions.

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Section 7-13-3.3 - Repealed.

Section 7-13-3.4 - Repealed.

Section 7-13-3.5 - Bond required of taxpayers.

Section 7-13-4 - Deductions; gasoline tax.

Section 7-13-4.1 - Repealed.

Section 7-13-4.2 - Repealed.

Section 7-13-4.3 - Repealed.

Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.

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 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer.

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...

Section 7-13-9 - Repealed.

Section 7-13-10 - Validation of pledges.

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.

Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.

Section 7-13-13 - Repealed.

Section 7-13-14 - Repealed.

Section 7-13-15 - Repealed.

Section 7-13-16 - Repealed.

Section 7-13-17 - Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.

Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.