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Section 7-16A-7 - Repealed.

Repeals. — Laws 1995, ch. 16, § 16 repealed 7-16A-7 NMSA 1978, as enacted by Laws 1992, ch. 51, § 7, relating to flat tax for liquefied petroleum gas-powered and natural gas-powered vehicles, effective January 1, 1996. For provisions of former section, see the 1994 NMSA 1978 on NMOneSource.com. For present comparable provisions, see 7-16B-4 NMSA 1978.

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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Section 7-16A-7 - Repealed.

Section 7-16A-8 - Repealed.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Section 7-16A-17 - Repealed.

Section 7-16A-18 - Repealed.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.