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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-16A-11

7-16A-11

Official textnmonesource.comlast amended

Tax returns; payment of tax; special fuel users;
exception.

# A.

Except as otherwise provided in this section, a special fuel user shall file a special fuel excise tax return in form and content as prescribed by the secretary to conform to the due date for the special fuel excise tax return required by an interstate agreement to which the state is a party.

# B.

A special fuel user may elect to file and pay the special fuel excise tax annually by conforming to the annual filing requirements of an international fuel tax agreement to which the state is a party.

# C.

A special fuel user shall file a return in accordance with the conditions and terms of the international fuel tax agreement to which the state is a party.

# D.

To the extent that a special fuel user whose use of New Mexico highways is limited to that for which the special fuel user holds a valid border crossing special fuel user permit, as provided for in Section 1 of this 2018 act [7-16A-19.1 NMSA 1978], the special fuel user is exempt from the requirements of this section.

Amendment history

Laws 1992, ch. 51, § 11; 2005, ch. 109, § 11; 2018, ch. 77, § 3.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (31 sections)
  1. 7-16A-1 · Short title
  2. 7-16A-2 · Definitions
  3. 7-16A-2.1 · 7-16A-2.1
  4. 7-16A-3 · 7-16A-3
  5. 7-16A-4 · 7-16A-4
  6. 7-16A-5 · Special fuel inventories
  7. 7-16A-5.1 · 7-16A-5.1
  8. 7-16A-6 · Special fuel inventory tax refund
  9. 7-16A-7 · Repealed
  10. 7-16A-8 · Repealed
  11. 7-16A-9 · Tax returns; payment of tax
  12. 7-16A-9.1 · Returns by retailers; requirements
  13. 7-16A-9.2 · Returns by wholesalers
  14. 7-16A-9.3 · Returns by rack operators; requirements
  15. 7-16A-9.4 · 7-16A-9.4
  16. 7-16A-10 · 7-16A-10
  17. 7-16A-11 · 7-16A-11
  18. 7-16A-12 · Credit; special fuel excise tax; special fuel users
  19. 7-16A-13 · 7-16A-13
  20. 7-16A-13.1 · 7-16A-13.1
  21. 7-16A-14 · 7-16A-14
  22. 7-16A-15 · Bond required of supplier
  23. 7-16A-15.1 · Special fuel users; surety bond required; exceptions
  24. 7-16A-16 · 7-16A-16
  25. 7-16A-17 · Repealed
  26. 7-16A-18 · Repealed
  27. 7-16A-19 · Special fuel user permits; violation
  28. 7-16A-19.1 · Border crossing special fuel user permit
  29. 7-16A-20 · Administration and enforcement of act
  30. 7-16A-20.1 · 7-16A-20.1
  31. 7-16A-21 · Temporary provision; continuity of actions
Full table of contents →