NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-13-3
Imposition and rate of tax; denomination as "gasoline tax"
Official textnmonesource.comlast amended
# A.
For the privilege of receiving gasoline in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of gasoline received in New Mexico.
# B.
The tax imposed by Subsection A of this section shall be seventeen cents ($.17) per gallon received in New Mexico.
# C.
The tax imposed by this section may be called the "gasoline tax".
Amendment history
1953 Comp., § 72-27-3, enacted by Laws 1971, ch. 207, § 3; 1978, ch. 182, § 23; 1979, ch. 166, § 6; 1985, ch. 35, § 1; 1987, ch. 347, § 12; 1989, ch. 356, § 9; 1993, ch. 32, § 2; 1993, ch. 357, § 9; 1994, ch. 5, § 22; 1995, ch. 6, § 10.
Source: official source (NMSA chapter on nmonesource.com)
In this article (30 sections)
- 7-13-1 · Gasoline tax; short title
- 7-13-2 · Definitions
- 7-13-2.1 · When gasoline received and by whom
- 7-13-3 · Imposition and rate of tax; denomination as "gasoline tax"
- 7-13-3.1 · 7-13-3.1
- 7-13-3.2 · Gasoline inventories
- 7-13-3.3 · Repealed
- 7-13-3.4 · Repealed
- 7-13-3.5 · Bond required of taxpayers
- 7-13-4 · Deductions; gasoline tax
- 7-13-4.1 · Repealed
- 7-13-4.2 · Repealed
- 7-13-4.3 · Repealed
- 7-13-4.4 · 7-13-4.4
- 7-13-5 · Tax returns; payment of tax
- 7-13-6 · Returns by wholesalers; exception
- 7-13-6.1 · Returns by retailers; requirements; exception
- 7-13-6.2 · Returns by rack operators; requirements
- 7-13-7 · 7-13-7
- 7-13-8 · 7-13-8
- 7-13-9 · Repealed
- 7-13-10 · Repealed
- 7-13-11 · 7-13-11
- 7-13-12 · 7-13-12
- 7-13-13 · Repealed
- 7-13-14 · Repealed
- 7-13-15 · Repealed
- 7-13-16 · Repealed
- 7-13-17 · 7-13-17
- 7-13-18 · Dyed gasoline; permissible uses; penalties for misuse