A. Except as otherwise provided in this section, a special fuel user shall file a special fuel excise tax return in form and content as prescribed by the secretary to conform to the due date for the special fuel excise tax return required by an interstate agreement to which the state is a party.
B. A special fuel user may elect to file and pay the special fuel excise tax annually by conforming to the annual filing requirements of an international fuel tax agreement to which the state is a party.
C. A special fuel user shall file a return in accordance with the conditions and terms of the international fuel tax agreement to which the state is a party.
D. To the extent that a special fuel user whose use of New Mexico highways is limited to that for which the special fuel user holds a valid border crossing special fuel user permit, as provided for in Section 1 of this 2018 act [7-16A-19.1 NMSA 1978], the special fuel user is exempt from the requirements of this section.
History: Laws 1992, ch. 51, § 11; 2005, ch. 109, § 11; 2018, ch. 77, § 3.
The 2018 amendment, effective July 1, 2018, provided an exemption from filing a special fuel excise tax return and the payment of the special fuel excise tax for special fuel users who hold a valid border crossing special fuel user permit, and made technical changes; in the catchline, added "exception"; and added Subsection D.
The 2005 amendment, effective January 1, 2006, modified former Subsections A through D to require a special fuel user to file a special fuel excise tax return in form and content prescribed by the secretary of taxation and revenue to conform to the due date for the return required by an interstate agreement; added Subsection B to provide that a special fuel user may elect to file and pay the special fuel excise tax annually by conforming to an international fuel tax agreement; and added Subsection C to provide that a special fuel user shall file a return in accordance with the conditions and terms of an international fuel tax agreement.
Structure New Mexico Statutes
Article 16A - Special Fuels Supplier Tax
Section 7-16A-1 - Short title.
Section 7-16A-2 - Definitions.
Section 7-16A-2.1 - When special fuel received or used; who is required to pay tax.
Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax.
Section 7-16A-4 - Special fuel inventory tax; imposition of tax; date payment of tax due.
Section 7-16A-5 - Special fuel inventories.
Section 7-16A-5.1 - Manifest or bill of lading required when transporting special fuels.
Section 7-16A-6 - Special fuel inventory tax refund.
Section 7-16A-9 - Tax returns; payment of tax.
Section 7-16A-9.1 - Returns by retailers; requirements.
Section 7-16A-9.2 - Returns by wholesalers.
Section 7-16A-9.3 - Returns by rack operators; requirements.
Section 7-16A-9.4 - Reporting requirements; special fuel deduction; biodiesel.
Section 7-16A-10 - Deductions; special fuel excise tax; special fuel suppliers.
Section 7-16A-11 - Tax returns; payment of tax; special fuel users; exception.
Section 7-16A-12 - Credit; special fuel excise tax; special fuel users.
Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel.
Section 7-16A-15 - Bond required of supplier.
Section 7-16A-15.1 - Special fuel users; surety bond required; exceptions.
Section 7-16A-16 - Delivery and use of special fuel prohibited in certain cases.
Section 7-16A-19 - Special fuel user permits; violation.
Section 7-16A-19.1 - Border crossing special fuel user permit.
Section 7-16A-20 - Administration and enforcement of act.
Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements.
Section 7-16A-21 - Temporary provision; continuity of actions.