NMSA 1978, § 7-13-4.4 — 7-13-4.4

Additional deduction; certain retail sales on an Indian
reservation, pueblo grant or trust land.
In computing the gasoline tax due, a person other than a registered Indian tribal
distributor may deduct from the total amount of gasoline received in New Mexico during
the tax period, provided satisfactory proof is provided to the department, gasoline
received in New Mexico and sold at retail in New Mexico if:

# A.

the sale occurs on an Indian reservation, pueblo grant or trust land;

# B.

the gasoline is placed into the fuel supply tank of a motor vehicle on that
reservation, pueblo grant or trust land;

# C.

the Indian nation, tribe or pueblo has certified to the department that it has in
effect an excise, privilege or similar tax on gasoline; provided that the gallons of
gasoline deducted pursuant to this section shall be the total gallons sold in accordance
with the provisions of this section multiplied by a fraction, the numerator of which is the
rate of the tribal tax certified to the department by the Indian nation, tribe or pueblo and
the denominator of which is the rate of the gasoline tax imposed pursuant to the
Gasoline Tax Act, but, if the fraction exceeds one, the fraction shall be deemed to be
one for purposes of determining the deduction; and

# D.

the person is subject to and in compliance with the tax on gasoline imposed by
the Indian nation, tribe or pueblo where the sale occurs.