NMSA 1978, § 7-16A-3 — 7-16A-3

Imposition and rate of tax; denomination as special fuel
excise tax.

# A.

For the privilege of receiving or using special fuel in this state, there is imposed
an excise tax at a rate provided in Subsection B of this section on each gallon of special
fuel received in New Mexico.

# B.

The tax imposed by Subsection A of this section shall be twenty-one cents ($.21)
per gallon of special fuel received or used in New Mexico.

# C.

The tax imposed by this section may be called the "special fuel excise tax".