NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-16B-7
Tax returns; payment of tax; alternative fuel user permit
# A.
Alternative fuel users who elect to be subject to the provisions of Subsection D of
Section 4 [7-16B-4 NMSA 1978] of the Alternative Fuel Tax Act shall pay the annual tax concurrent with vehicle registration.
# B.
The department shall issue an alternative fuel user permit in a form designed by the department valid for one year from the month of issuance to each alternative fuel user upon the filing of an application by the alternative fuel user acceptable to the department.
# C.
The department may revoke, after due notice and hearing, the alternative fuel user permit of any alternative fuel user found to be in violation of any provision of the Alternative Fuel Tax Act.
Amendment history
Laws 1995, ch. 16, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (10 sections)
- 7-16B-1 · Short title
- 7-16B-2 · Purpose
- 7-16B-3 · Definitions
- 7-16B-4 · 7-16B-4
- 7-16B-5 · Exemptions; alternative fuel excise tax
- 7-16B-6 · Tax returns; payment of tax; alternative fuel distributors
- 7-16B-7 · Tax returns; payment of tax; alternative fuel user permit
- 7-16B-8 · Alternative fuel distributor license required
- 7-16B-9 · Delivery and use of alternative fuel; prohibited acts
- 7-16B-10 · Administration and enforcement of act