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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-16A-12

Credit; special fuel excise tax; special fuel users

Official textnmonesource.comlast amended

In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excise tax paid is furnished to the department.

Amendment history

Laws 1992, ch. 51, § 12; 1997, ch. 192, § 10.

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  9. 7-16A-7 · Repealed
  10. 7-16A-8 · Repealed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  25. 7-16A-17 · Repealed
  26. 7-16A-18 · Repealed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 →