NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 1995, ch. 16, § 15.
Source: official source (NMSA chapter on nmonesource.com)
In this article (31 sections)
- 7-16A-1 · Short title
- 7-16A-2 · Definitions
- 7-16A-2.1 · 7-16A-2.1
- 7-16A-3 · 7-16A-3
- 7-16A-4 · 7-16A-4
- 7-16A-5 · Special fuel inventories
- 7-16A-5.1 · 7-16A-5.1
- 7-16A-6 · Special fuel inventory tax refund
- 7-16A-7 · Repealed
- 7-16A-8 · Repealed
- 7-16A-9 · Tax returns; payment of tax
- 7-16A-9.1 · Returns by retailers; requirements
- 7-16A-9.2 · Returns by wholesalers
- 7-16A-9.3 · Returns by rack operators; requirements
- 7-16A-9.4 · 7-16A-9.4
- 7-16A-10 · 7-16A-10
- 7-16A-11 · 7-16A-11
- 7-16A-12 · Credit; special fuel excise tax; special fuel users
- 7-16A-13 · 7-16A-13
- 7-16A-13.1 · 7-16A-13.1
- 7-16A-14 · 7-16A-14
- 7-16A-15 · Bond required of supplier
- 7-16A-15.1 · Special fuel users; surety bond required; exceptions
- 7-16A-16 · 7-16A-16
- 7-16A-17 · Repealed
- 7-16A-18 · Repealed
- 7-16A-19 · Special fuel user permits; violation
- 7-16A-19.1 · Border crossing special fuel user permit
- 7-16A-20 · Administration and enforcement of act
- 7-16A-20.1 · 7-16A-20.1
- 7-16A-21 · Temporary provision; continuity of actions