New Mexico Statutes
Article 16A - Special Fuels Supplier Tax
Section 7-16A-17 - Repealed.

Repeals. — Laws 1993, ch. 272, § 8 repealed 7-16A-17, as enacted by Laws 1992, ch. 51, § 17, relating to bulk storage users, prohibited act, effective April 7, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

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Section 7-16A-7 - Repealed.

Section 7-16A-8 - Repealed.

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 - 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.

Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel.

Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

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Section 7-16A-17 - Repealed.

Section 7-16A-18 - Repealed.

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.