There is a newer version of the New Mexico Statutes
2014 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-26 Exemption; gross receipts and compensating tax; fuel.
NM Stat § 7-9-26 (2014) What's This?
7-9-26. Exemption; gross receipts and compensating tax; fuel.
Exempted from the gross receipts and compensating tax are the receipts from selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by Section 7-13-3, 7-16-3 or 7-16A-3 NMSA 1978 or the Alternative Fuel Tax Act has been paid and not refunded.
History: 1953 Comp., 72-16A-12.14, enacted by Laws 1969, ch. 144, 19; 1971, ch. 176, 1; 1980, ch. 105, 2; 1981, ch. 175, 1; 1983, ch. 225, 1; 1993, ch. 31, 7; 1995, ch. 16, 12.
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