NMSA 1978, § 7-13A-3 — 7-13A-3

Imposition and rate of fee; denomination as "petroleum
products loading fee".

# A.

For the privilege of loading gasoline or special fuel from a rack at a refinery or
pipeline terminal in this state into a cargo tank, there is imposed a fee on the distributor
at a rate of one hundred fifty dollars ($150) per load on each gallon of gasoline or
special fuel loaded in New Mexico on which the petroleum products loading fee has not
been previously paid. The fee imposed by this section may be referred to as the
"petroleum products loading fee".

# B.

For the privilege of importing gasoline or special fuel into this state for resale or
consumption in this state there is imposed a fee as provided in Subsection A of this
section on each load of gasoline or special fuel imported into New Mexico for resale or
consumption on which the petroleum products loading fee has not been previously paid.
For the purposes of this section, "load" means eight thousand gallons of gasoline or
special fuel. To determine how many loads a person is to report under the provisions of
this section, the person shall divide by eight thousand the total gallons of gasoline
reported for the purposes of Section 7-13-3 NMSA 1978 as adjusted under the
provisions of Section 7-13-4 NMSA 1978 and the total gallons of special fuels received
in New Mexico less any gallons exempted under Section 7-13A-4 NMSA 1978. Loads
shall be calculated to the nearest one-hundredth of a load.