us-nm/stat
NMSA 1978, § 7-16A-21 — Temporary provision; continuity of actions
A.
All taxes due but not paid on liquefied petroleum gas or natural gas or on motor
vehicles propelled by such a fuel under the Special Fuels Supplier Tax Act on the
effective date of the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978]
remain due until paid or until a final determination is made that the taxes are not due.
B.
Any protests, claims for refund, court proceedings or other actions ongoing with
respect to liquefied petroleum gas or natural gas or to motor vehicles propelled by such
a fuel pursuant to the provisions of the Special Fuels Supplier Tax Act on the effective
date of the Alternative Fuel Tax Act shall be finally determined with respect to the
applicable provisions of the Special Fuels Supplier Tax Act.
Source: official text