Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-15 NMSA 1978, as enacted by Laws 1971, ch. 207, § 14, relating to gasoline wholesalers or distributors may sell gasoline to be used other than in motor boats or in vehicles licensed to be operated on highways, identifying dye added to such gasoline, effective July 1, 1998. For provisions of former sections, see the 1997 NMSA 1978 on NMOneSource.com.
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.