us-nm/stat
NMSA 1978, § 7-24A-5 — County gasoline tax; authorization; imposition; rate
A.
The majority of the members of the governing body of a county may adopt an
ordinance imposing a tax of up to two cents ($.02) a gallon on all gasoline sold at retail
within the boundaries of the county on all property not lying within the boundaries of a
municipality and upon which gasoline taxes are imposed in accordance with the
Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978]. The tax imposed by this section is
to be referred to as the "county gasoline tax" and is in addition to the tax imposed in the
Gasoline Tax Act.
B.
If the governing body of a county adopts an ordinance imposing a county
gasoline tax, the governing body shall submit the question of levying the tax to the
qualified electors in the county residing outside the boundaries of a municipality.
C.
The gasoline tax may be imposed in increments of one cent ($.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 county 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