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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-16A-3

7-16A-3

Official textnmonesource.comlast amended

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".

Amendment history

Laws 1992, ch. 51, § 3; 1993, ch. 357, § 10; 2003 (1st S.S.), ch. 3, § 9.

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  9. 7-16A-7 · Repealed
  10. 7-16A-8 · Repealed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  25. 7-16A-17 · Repealed
  26. 7-16A-18 · Repealed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