us-nm/stat
NMSA 1978, § 7-13A-4 — Exemptions
A.
Petroleum products that are either loaded into cargo tanks in New Mexico and
exported for resale and consumption outside of New Mexico or are imported into New
Mexico and subsequently exported for resale and consumption outside of New Mexico
are exempt from the imposition of the petroleum products loading fee.
B.
Petroleum products sold to the United States or any agency or instrumentality
thereof for the exclusive use of the United States or any agency or instrumentality
thereof are exempt from the imposition of the petroleum products loading fee.
Source: official text