us-nm/stat

NMSA 1978, § 7-9-26 — Exemption; gross receipts and compensating tax; fuel

Exempted from the gross receipts and compensating tax are the receipts from
selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed
by Section 7-13-3, 7-16A-3 or 7-16B-4 NMSA 1978 has been paid and not refunded.

Last amended: 1953 Comp., § 72-16A-12.14, enacted by Laws 1969, ch. 144, § 19; 1971, ch. 176, § 1; 1980, ch. 105, § 2; 1981, ch. 175, § 1; 1983, ch. 225, § 1; 1993, ch. 31, § 7; 1995, ch. 16, § 12; 2023, ch. 85, § 12.

Source: official text