New Mexico Statutes
Chapter 7 - Taxation
Article 16A - Special Fuels Supplier Tax

Section 7-16A-1 - Short title. - Chapter 7, Article 16A NMSA 1978 may be cited as...

Section 7-16A-2 - Definitions. - As used in the Special Fuels Supplier Tax Act: A....

Section 7-16A-2.1 - When special fuel received or used; who is required to pay tax. - A. A rack operator receives special fuel at the time...

Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax. - A. For the privilege of receiving or using special fuel...

Section 7-16A-4 - Special fuel inventory tax; imposition of tax; date payment of tax due. - A. A "special fuel inventory tax" is imposed measured by...

Section 7-16A-5 - Special fuel inventories. - A. On the day prior to the day in which...

Section 7-16A-5.1 - Manifest or bill of lading required when transporting special fuels. - Every person transporting special fuels from a refinery or other...

Section 7-16A-6 - Special fuel inventory tax refund. - A "special fuel inventory tax refund" is established measured by...

Section 7-16A-7 - Repealed. - Repeals. — Laws 1995, ch. 16, § 16 repealed 7-16A-7...

Section 7-16A-8 - Repealed. - History: Laws 1992, ch. 51, § 8; 1993, ch. 272,...

Section 7-16A-9 - Tax returns; payment of tax. - Rack operators and special fuel suppliers shall file tax returns...

Section 7-16A-9.1 - Returns by retailers; requirements. - Retailers shall file information returns in form and content as...

Section 7-16A-9.2 - Returns by wholesalers. - Wholesalers shall file information returns in form and content as...

Section 7-16A-9.3 - Returns by rack operators; requirements. - Rack operators shall file information returns in form and content...

Section 7-16A-9.4 - Reporting requirements; special fuel deduction; biodiesel. - A. A taxpayer that deducts an amount of special fuel...

Section 7-16A-10 - Deductions; special fuel excise tax; special fuel suppliers. - In computing the tax due, the following amounts of special...

Section 7-16A-11 - Tax returns; payment of tax; special fuel users; exception. - A. Except as otherwise provided in this section, a special...

Section 7-16A-12 - Credit; special fuel excise tax; special fuel users. - In computing any special fuel excise tax due, all special...

Section 7-16A-13 - Claim for refund or credit of special fuel excise tax paid; on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal. - A. Upon the submission of proof satisfactory to the department,...

Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel. - A. Upon the submission of proof satisfactory to the department,...

Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer. - Each person engaged in the business of selling special fuel...

Section 7-16A-15 - Bond required of supplier. - A. Except as provided in Subsection H of this section,...

Section 7-16A-15.1 - Special fuel users; surety bond required; exceptions. - A. Except as required in Subsection H of this section,...

Section 7-16A-16 - Delivery and use of special fuel prohibited in certain cases. - It is a violation of the Special Fuels Supplier Tax...

Section 7-16A-17 - Repealed. - Repeals. — Laws 1993, ch. 272, § 8 repealed 7-16A-17,...

Section 7-16A-18 - Repealed. - Repeals. — Laws 1993, ch. 272, § 8 repealed 7-16A-18...

Section 7-16A-19 - Special fuel user permits; violation. - A. A special fuel user whose vehicle is not registered...

Section 7-16A-19.1 - Border crossing special fuel user permit. - A. A special fuel user who operates a commercial motor...

Section 7-16A-20 - Administration and enforcement of act. - The department shall interpret the provisions of the Special Fuels...

Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements. - The secretary may terminate: A. a cooperative agreement involving the...

Section 7-16A-21 - Temporary provision; continuity of actions. - A. All taxes due but not paid on liquefied petroleum...