NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-13A-4
Exemptions
Official textnmonesource.comlast amended
# 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.
Amendment history
1978 Comp., § 7-13A-4, enacted by Laws 1991, ch. 9, § 34.
Source: official source (NMSA chapter on nmonesource.com)
In this article (7 sections)
- 7-13A-1 · Short title
- 7-13A-2 · Definitions
- 7-13A-3 · 7-13A-3
- 7-13A-4 · Exemptions
- 7-13A-5 · 7-13A-5
- 7-13A-6 · Fee returns; payment of fee
- 7-13A-7 · 7-13A-7