There is a newer version of the New Mexico Statutes
2015 New Mexico Statutes
Chapter 7 - Taxation
Section 13 Gasoline Tax
- Section 7-13-1 Gasoline tax; short title.
- Section 7-13-2 Definitions.
- Section 7-13-2.1 When gasoline received and by whom.
- Section 7-13-3 Imposition and rate of tax; denomination as "gasoline tax".
- Section 7-13-3.1 Gasoline inventory tax; imposition of tax; date payment of tax due.
- Section 7-13-3.2 Gasoline inventories.
- Section 7-13-3.3, 7-13-3.4 Repealed.
- Section 7-13-3.5 Bond required of taxpayers.
- Section 7-13-4 Deductions; gasoline tax.
- Section 7-13-4.1 to 7-13-4.3 Repealed.
- Section 7-13-4.4 Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.
- Section 7-13-5 Tax returns; payment of tax.
- Section 7-13-6 Returns by wholesalers; exception.
- Section 7-13-6.1 Returns by retailers; requirements; exception.
- Section 7-13-6.2 Returns by rack operators; requirements.
- Section 7-13-7 Registration necessary to engage in business as distributor, wholesaler or retailer.
- Section 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
- Section 7-13-9 Repealed.
- Section 7-13-10 Validation of pledges.
- Section 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.
- Section 7-13-12 Manifest or bill of lading required when transporting gasoline.
- Section 7-13-13 to 7-13-16 Repealed.
- Section 7-13-17 Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.
- Section 7-13-18 Dyed gasoline; permissible uses; penalties for misuse.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.