us-nm/stat
NMSA 1978, § 7-24A-10 — Municipal gasoline tax; authorization; imposition; rate
A.
The majority of the members of the governing body of a municipality may adopt
an ordinance imposing a tax of up to two cents ($.02) a gallon on all gasoline sold at
retail within the boundaries of the municipality and upon which gasoline taxes are
imposed in accordance with the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978].
The tax imposed by this section is to be referred to as the "municipal gasoline tax" and
is in addition to the tax imposed in the Gasoline Tax Act.
B.
If the governing body of a municipality adopts an ordinance imposing a municipal
gasoline tax, the governing body shall submit the question of levying the tax to the
qualified electors in the municipality.
C.
The gasoline tax may be imposed in increments of one cent ($.01) per gallon up
to a maximum of two cents ($.02) per gallon. The amount of the tax and the specific
purposes for which the proceeds shall be used shall be stated in the ordinance adopted
by the governing body of the municipality as provided in Subsection A of this section.
The gasoline tax shall not be imposed for the purpose of funding a vehicle emissions
inspection program if a re-registration fee that funds a vehicle emissions inspection and
maintenance program has been imposed pursuant to Subsection C of Section 74-2-4
NMSA 1978.
Source: official text