A. Alternative fuel distributed to or used by the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
B. Alternative fuel distributed to or used by the state of New Mexico or any political subdivision, agency or instrumentality thereof for the exclusive use of the state of New Mexico or any political subdivision, agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
C. Alternative fuel distributed to or used by an Indian nation, tribe or pueblo or any agency or instrumentality thereof for the exclusive use of the Indian nation, tribe or pueblo or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
History: Laws 1995, ch. 16, § 5.
Effective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 5 effective January 1, 1996.
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.