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us-nm/statute/chapter-7/article-16A — Special Fuels Supplier Tax · Axiom
Axiom
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New Mexico
/
Statutes
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Chapter 7
Special Fuels Supplier Tax
31 sections
7-16A-1
Short title.
7-16A-2
Definitions.
7-16A-2.1
When special fuel received or used; who is required to pay tax.
7-16A-3
Imposition and rate of tax; denomination as special fuel excise tax.
7-16A-4
Special fuel inventory tax; imposition of tax; date payment of tax due.
7-16A-5
Special fuel inventories.
7-16A-5.1
Manifest or bill of lading required when transporting special fuels.
7-16A-6
Special fuel inventory tax refund.
7-16A-7
Repealed.
7-16A-8
Repealed.
7-16A-9
Tax returns; payment of tax.
7-16A-9.1
Returns by retailers; requirements.
7-16A-9.2
Returns by wholesalers.
7-16A-9.3
Returns by rack operators; requirements.
7-16A-9.4
Reporting requirements; special fuel deduction; biodiesel.
7-16A-10
Deductions; special fuel excise tax; special fuel suppliers.
7-16A-11
Tax returns; payment of tax; special fuel users; exception.
7-16A-12
Credit; special fuel excise tax; special fuel users.
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.
7-16A-13.1
Claim for refund of special fuel excise tax paid on special fuel.
7-16A-14
Registration necessary to engage in business as rack operator, special fuel supplier or dealer.
7-16A-15
Bond required of supplier.
7-16A-15.1
Special fuel users; surety bond required; exceptions.
7-16A-16
Delivery and use of special fuel prohibited in certain cases.
7-16A-17
Repealed.
7-16A-18
Repealed.
7-16A-19
Special fuel user permits; violation.
7-16A-19.1
Border crossing special fuel user permit.
7-16A-20
Administration and enforcement of act.
7-16A-20.1
Special fuels; authority of secretary to terminate interstate agreements.
7-16A-21
Temporary provision; continuity of actions.
