It is a violation of the Special Fuels Supplier Tax Act to do any of the following acts:
A. operate any motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Special Fuels Supplier Tax Act as being the motor vehicle's fuel supply tank, and a carburetor or other fuel supplying device; fuel supply tanks, including auxiliary fuel supply tanks, shall be separate and apart from cargo tanks or other containers, with no connection by pipe, tube, valve or otherwise;
B. sell or deliver to any person or motor vehicle special fuel from any special fuel supply tank or auxiliary special fuel supply tank; or
C. deliver special fuel from a cargo tank into the special fuel supply tank of a motor vehicle; provided, however, delivery of liquefied petroleum gases may be made into the special fuel supply tank of a motor vehicle carrying a valid permit under the Special Fuels Supplier Tax Act by a registered and licensed liquefied petroleum gas dealer who is also a special fuel dealer when made by that dealer from the cargo tank of a vehicle operated by that dealer, which tank is specially designed to make this type of special fuel delivery.
History: Laws 1992, ch. 51, § 16.
Effective dates. — Laws 1992, ch. 51, § 24 made Laws 1992, ch. 51, § 16 effective January 1, 1993.
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.