Article
Special Fuels Supplier Tax
- § 7-16A-1 NMSA 1978— Short title
- § 7-16A-2 NMSA 1978— Definitions
- § 7-16A-2.1 NMSA 1978— When special fuel received or used; who is required to pay tax
- § 7-16A-3 NMSA 1978— Imposition and rate of tax; denomination as special fuel excise tax
- § 7-16A-4 NMSA 1978— Special fuel inventory tax; imposition of tax; date payment of tax due
- § 7-16A-5 NMSA 1978— Special fuel inventories
- § 7-16A-5.1 NMSA 1978— Manifest or bill of lading required when transporting special fuels
- § 7-16A-6 NMSA 1978— Special fuel inventory tax refund
- § 7-16A-7 NMSA 1978— Repealed
- § 7-16A-8 NMSA 1978— Repealed
- § 7-16A-9 NMSA 1978— Tax returns; payment of tax
- § 7-16A-9.1 NMSA 1978— Returns by retailers; requirements
- § 7-16A-9.2 NMSA 1978— Returns by wholesalers
- § 7-16A-9.3 NMSA 1978— Returns by rack operators; requirements
- § 7-16A-9.4 NMSA 1978— Reporting requirements; special fuel deduction; biodiesel
- § 7-16A-10 NMSA 1978— Deductions; special fuel excise tax; special fuel suppliers
- § 7-16A-11 NMSA 1978— Tax returns; payment of tax; special fuel users; exception
- § 7-16A-12 NMSA 1978— Credit; special fuel excise tax; special fuel users
- § 7-16A-13 NMSA 1978— 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 NMSA 1978— Claim for refund of special fuel excise tax paid on special fuel
- § 7-16A-14 NMSA 1978— Registration necessary to engage in business as rack operator, special fuel supplier or dealer
- § 7-16A-15 NMSA 1978— Bond required of supplier
- § 7-16A-15.1 NMSA 1978— Special fuel users; surety bond required; exceptions
- § 7-16A-16 NMSA 1978— Delivery and use of special fuel prohibited in certain cases
- § 7-16A-17 NMSA 1978— Repealed
- § 7-16A-18 NMSA 1978— Repealed
- § 7-16A-19 NMSA 1978— Special fuel user permits; violation
- § 7-16A-19.1 NMSA 1978— Border crossing special fuel user permit
- § 7-16A-20 NMSA 1978— Administration and enforcement of act
- § 7-16A-20.1 NMSA 1978— Special fuels; authority of secretary to terminate interstate agreements
- § 7-16A-21 NMSA 1978— Temporary provision; continuity of actions