Article

Gasoline Tax

§ 7-13-1 NMSA 1978— Gasoline tax; short title
§ 7-13-2 NMSA 1978— Definitions
§ 7-13-2.1 NMSA 1978— When gasoline received and by whom
§ 7-13-3 NMSA 1978— Imposition and rate of tax; denomination as "gasoline tax"
§ 7-13-3.1 NMSA 1978— Gasoline inventory tax; imposition of tax; date payment of tax due
§ 7-13-3.2 NMSA 1978— Gasoline inventories
§ 7-13-3.3 NMSA 1978— Repealed
§ 7-13-3.4 NMSA 1978— Repealed
§ 7-13-3.5 NMSA 1978— Bond required of taxpayers
§ 7-13-4 NMSA 1978— Deductions; gasoline tax
§ 7-13-4.1 NMSA 1978— Repealed
§ 7-13-4.2 NMSA 1978— Repealed
§ 7-13-4.3 NMSA 1978— Repealed
§ 7-13-4.4 NMSA 1978— Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land
§ 7-13-5 NMSA 1978— Tax returns; payment of tax
§ 7-13-6 NMSA 1978— Returns by wholesalers; exception
§ 7-13-6.1 NMSA 1978— Returns by retailers; requirements; exception
§ 7-13-6.2 NMSA 1978— Returns by rack operators; requirements
§ 7-13-7 NMSA 1978— Registration necessary to engage in business as distributor, wholesaler or retailer
§ 7-13-8 NMSA 1978— 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§ 7-13-9 NMSA 1978— Repealed
§ 7-13-10 NMSA 1978— Repealed
§ 7-13-11 NMSA 1978— 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 NMSA 1978— Manifest or bill of lading required when transporting gasoline
§ 7-13-13 NMSA 1978— Repealed
§ 7-13-14 NMSA 1978— Repealed
§ 7-13-15 NMSA 1978— Repealed
§ 7-13-16 NMSA 1978— Repealed
§ 7-13-17 NMSA 1978— Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax
§ 7-13-18 NMSA 1978— Dyed gasoline; permissible uses; penalties for misuse