Every person transporting special fuels from a refinery or other facility at which special fuel is produced, refined, manufactured, blended or compounded or from a pipeline terminal in this state, importing special fuels into this state or exporting special fuels from this state, other than by pipeline or in the fuel supply tanks of motor vehicles, shall carry a manifest or bill of lading in form and content as prescribed by or acceptable to the department. The manifest or bill of lading shall be signed by the consignor and by every person accepting the special fuel or any part of it, with a notation as to the amount accepted. If a manifest or bill of lading is not required to be carried by the terms of this section, any person transporting special fuels without such a manifest or bill of lading shall, upon demand, furnish proof acceptable to the department that the special fuels so transported were legally acquired by a registered supplier who assumed liability for payment of the tax imposed by the Special Fuels Supplier Tax Act.
History: Laws 1997, ch. 192, § 14.
Emergency clauses. — Laws 1997, ch. 192, § 17 contained an emergency clause and was approved April 10, 1997.
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.