us-nm/stat
NMSA 1978, § 7-16B-5 — Exemptions; alternative fuel excise tax
A.
Alternative fuel distributed to or used by the United States or any agency or
instrumentality thereof for the exclusive use of the United States or any agency or
instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
B.
Alternative fuel distributed to or used by the state of New Mexico or any political
subdivision, agency or instrumentality thereof for the exclusive use of the state of New
Mexico or any political subdivision, agency or instrumentality thereof is exempt from the
imposition of the alternative fuel excise tax.
C.
Alternative fuel distributed to or used by an Indian nation, tribe or pueblo or any
agency or instrumentality thereof for the exclusive use of the Indian nation, tribe or
pueblo or any agency or instrumentality thereof is exempt from the imposition of the
alternative fuel excise tax.
Source: official text