Partnertax.ai
Start free trial →

NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-13-18

Dyed gasoline; permissible uses; penalties for misuse

Official textnmonesource.comlast amended

# A.

Gasoline distributors and wholesalers who are registered as distributors or wholesalers with the department may sell gasoline to be used other than in motor boats or in vehicles licensed to operate on the highways. These distributors and wholesalers shall mix with the gasoline an identifying dye in a manner consistent with state and federal law and regulations. The department shall furnish without charge the dye upon request. Such dyed gasoline may not be used in motor boats or in vehicles registered to be operated upon the highways of this state.

# B.

Any person who uses dyed gasoline in a motor boat or in a vehicle registered to be operated upon the highways of this state is liable for a civil penalty for each occurrence in an amount equal to the greater of one hundred dollars ($100) or the rate of the gasoline tax multiplied by the capacity in gallons of the fuel supply tank or tanks of the motor boat or vehicle.

Amendment history

Laws 1998, ch. 44, § 3.

Source: official source (NMSA chapter on nmonesource.com)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (30 sections)
  1. 7-13-1 · Gasoline tax; short title
  2. 7-13-2 · Definitions
  3. 7-13-2.1 · When gasoline received and by whom
  4. 7-13-3 · Imposition and rate of tax; denomination as "gasoline tax"
  5. 7-13-3.1 · 7-13-3.1
  6. 7-13-3.2 · Gasoline inventories
  7. 7-13-3.3 · Repealed
  8. 7-13-3.4 · Repealed
  9. 7-13-3.5 · Bond required of taxpayers
  10. 7-13-4 · Deductions; gasoline tax
  11. 7-13-4.1 · Repealed
  12. 7-13-4.2 · Repealed
  13. 7-13-4.3 · Repealed
  14. 7-13-4.4 · 7-13-4.4
  15. 7-13-5 · Tax returns; payment of tax
  16. 7-13-6 · Returns by wholesalers; exception
  17. 7-13-6.1 · Returns by retailers; requirements; exception
  18. 7-13-6.2 · Returns by rack operators; requirements
  19. 7-13-7 · 7-13-7
  20. 7-13-8 · 7-13-8
  21. 7-13-9 · Repealed
  22. 7-13-10 · Repealed
  23. 7-13-11 · 7-13-11
  24. 7-13-12 · 7-13-12
  25. 7-13-13 · Repealed
  26. 7-13-14 · Repealed
  27. 7-13-15 · Repealed
  28. 7-13-16 · Repealed
  29. 7-13-17 · 7-13-17
  30. 7-13-18 · Dyed gasoline; permissible uses; penalties for misuse
Full table of contents →