2021 New Mexico Statutes
Article 13 - Gasoline Tax
Section 7-13-4.1 - Repealed.

Repeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.1 NMSA 1978, as enacted by Laws 1980, ch. 105, § 3, relating to deductions for ethanol blended fuels, effective June 18, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

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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Section 7-13-3.3 - Repealed.

Section 7-13-3.4 - Repealed.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Section 7-13-4.1 - Repealed.

Section 7-13-4.2 - Repealed.

Section 7-13-4.3 - Repealed.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Section 7-13-9 - Repealed.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Section 7-13-13 - Repealed.

Section 7-13-14 - Repealed.

Section 7-13-15 - Repealed.

Section 7-13-16 - Repealed.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.