Chapter 7, Article 16B NMSA 1978 may be cited as the "Alternative Fuel Tax Act".
History: Laws 1995, ch. 16, § 1; 2014, ch. 34, § 1.
Cross references. — For the Petroleum Products Loading Fee Act, see 7-13A-1 NMSA 1978 et seq.
For the Special Fuel Suppliers Tax Act, see 7-16A-1 NMSA 1978 et seq.
The 2014 amendment, effective July 1, 2014, added the NMSA 1978 chapter and article for the Alternative Fuel Tax Act; and at the beginning of the sentence, deleted "Sections 1 through 10 of this act" and added "Chapter 7, Article 16B NMSA 1978".
Structure New Mexico Statutes
Article 16B - Alternative Fuel Tax
Section 7-16B-1 - Short title.
Section 7-16B-3 - Definitions.
Section 7-16B-4 - Imposition and rate of tax; denomination as alternative fuel excise tax.
Section 7-16B-5 - Exemptions; alternative fuel excise tax.
Section 7-16B-6 - Tax returns; payment of tax; alternative fuel distributors.
Section 7-16B-7 - Tax returns; payment of tax; alternative fuel user permit.
Section 7-16B-8 - Alternative fuel distributor license required.
Section 7-16B-9 - Delivery and use of alternative fuel; prohibited acts.