2021 New Mexico Statutes
Article 13 - Gasoline Tax
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...

A. Any person other than a recognized producer, refiner or pipeline company who transports or stores drip gasoline in New Mexico without having in his possession an instrument in writing issued and signed by a recognized seller of gasoline stating the names and addresses of the seller and purchaser, the date of sale and the amount sold and price paid therefor shall, upon conviction thereof, be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
B. Whoever uses drip gasoline in a motor vehicle operated on the highways of this state shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
C. The New Mexico state police shall have the responsibility of enforcing the provisions of this section.
D. Jurisdiction over actions brought under this section is granted to magistrate courts.
History: 1953 Comp., § 72-27-8, enacted by Laws 1971, ch. 207, § 8; 1974, ch. 14, § 1.

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Section 7-13-3.3 - Repealed.

Section 7-13-3.4 - Repealed.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Section 7-13-4.1 - Repealed.

Section 7-13-4.2 - Repealed.

Section 7-13-4.3 - Repealed.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.