There Is a Newer Version
of
the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 9: Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114
Section 7-9-113: Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)
Universal Citation:
NM Stat § 7-9-113 (1996 through 1st Sess 50th Legis)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
7-9-113. Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)
Receipts from selling special fuel consisting of at least ninety-nine percent vegetable oil or animal fat may be deducted from gross receipts if the deduction from the special fuel excise tax pursuant to Section 7-16A-10 NMSA 1978 is claimed.
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