Gasoline Tax Act
New Mexico · Taxation · §§ 7-13-1 to 7-13-9 · 30 sections
Overview
The act imposes an excise tax on gasoline and other internal combustion fuels, collected principally from registered distributors and importers who must hold certificates, file periodic reports, and remit the tax on the fuel they handle. It establishes a system of refunds and rebates for fuel put to uses outside ordinary highway travel — including aviation and jet fuel, certain common carriers, government agencies, and political subdivisions — along with allowances for losses and worthless accounts, each subject to filing requirements and time limits. Revenues are earmarked for designated transportation and recreational purposes, and the act imposes recordkeeping duties, penalties for false or omitted statements, and a tax on fuel held in inventory.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 3 court decisions.
Most-cited authority: 421 F.3d 1128 - Perez v. Ellington
Sections covered
- § 7-13-1 NMSA 1978Gasoline tax; short title
- § 7-13-10 NMSA 1978Repealed
- § 7-13-11 NMSA 1978Claim 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 1978Manifest or bill of lading required when transporting gasoline
- § 7-13-13 NMSA 1978Repealed
- § 7-13-14 NMSA 1978Repealed
- § 7-13-15 NMSA 1978Repealed
- § 7-13-16 NMSA 1978Repealed
- § 7-13-17 NMSA 1978Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax
- § 7-13-18 NMSA 1978Dyed gasoline; permissible uses; penalties for misuse
- § 7-13-2 NMSA 1978Definitions
- § 7-13-2.1 NMSA 1978When gasoline received and by whom
- § 7-13-3 NMSA 1978Imposition and rate of tax; denomination as "gasoline tax"
- § 7-13-3.1 NMSA 1978Gasoline inventory tax; imposition of tax; date payment of tax due
- § 7-13-3.2 NMSA 1978Gasoline inventories
- § 7-13-3.3 NMSA 1978Repealed
- § 7-13-3.4 NMSA 1978Repealed
- § 7-13-3.5 NMSA 1978Bond required of taxpayers
- § 7-13-4 NMSA 1978Deductions; gasoline tax3 cites
- § 7-13-4.1 NMSA 1978Repealed
- § 7-13-4.2 NMSA 1978Repealed
- § 7-13-4.3 NMSA 1978Repealed
- § 7-13-4.4 NMSA 1978Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land
- § 7-13-5 NMSA 1978Tax returns; payment of tax
- § 7-13-6 NMSA 1978Returns by wholesalers; exception
- § 7-13-6.1 NMSA 1978Returns by retailers; requirements; exception
- § 7-13-6.2 NMSA 1978Returns by rack operators; requirements
- § 7-13-7 NMSA 1978Registration necessary to engage in business as distributor, wholesaler or retailer
- § 7-13-8 NMSA 1978Misdemeanor 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 1978Repealed
Enacted in other states
All New Mexico named statutes →
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