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us-nm/statute/chapter-7/article-13 — Gasoline Tax · Axiom
Axiom
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New Mexico
/
Statutes
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Chapter 7
Gasoline Tax
30 sections
7-13-1
Gasoline tax; short title.
7-13-2
Definitions.
7-13-2.1
When gasoline received and by whom.
7-13-3
Imposition and rate of tax; denomination as "gasoline tax".
7-13-3.1
Gasoline inventory tax; imposition of tax; date payment of tax due.
7-13-3.2
Gasoline inventories.
7-13-3.3
Repealed.
7-13-3.4
Repealed.
7-13-3.5
Bond required of taxpayers.
7-13-4
Deductions; gasoline tax.
7-13-4.1
Repealed.
7-13-4.2
Repealed.
7-13-4.3
Repealed.
7-13-4.4
Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.
7-13-5
Tax returns; payment of tax.
7-13-6
Returns by wholesalers; exception.
7-13-6.1
Returns by retailers; requirements; exception.
7-13-6.2
Returns by rack operators; requirements.
7-13-7
Registration necessary to engage in business as distributor, wholesaler or retailer.
7-13-8
Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate court jurisdiction.
7-13-9
Repealed.
7-13-10
Repealed.
7-13-11
Claim for refund or credit of gasoline tax paid; on gasoline destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal.
7-13-12
Manifest or bill of lading required when transporting gasoline.
7-13-13
Repealed.
7-13-14
Repealed.
7-13-15
Repealed.
7-13-16
Repealed.
7-13-17
Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.
7-13-18
Dyed gasoline; permissible uses; penalties for misuse.
