NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-26
Exemption; gross receipts and compensating tax; fuel
Official textnmonesource.comlast amended
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.
Amendment history
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 source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-13.1 · Exemption; gross receipts tax; certain services
- 7-9-13.2 · 7-9-13.2
- 7-9-13.3 · 7-9-13.3
- 7-9-13.4 · 7-9-13.4
- 7-9-13.5 · 7-9-13.5
- 7-9-14 · 7-9-14
- 7-9-15 · Exemption; compensating tax; certain organizations
- 7-9-16 · Repealed
- 7-9-17 · Exemption; gross receipts tax; wages
- 7-9-18 · 7-9-18
- 7-9-18.1 · 7-9-18.1
- 7-9-19 · Exemption; gross receipts tax; livestock feeding
- 7-9-20 · 7-9-20
- 7-9-21 · Repealed
- 7-9-22 · Exemption; gross receipts tax; vehicles
- 7-9-22.1 · Exemption; gross receipts tax; boats
- 7-9-23 · Exemption; compensating tax; vehicles
- 7-9-23.1 · Exemption; compensating tax; boats
- 7-9-24 · Exemption; gross receipts tax; insurance companies
- 7-9-25 · Exemption; gross receipts tax; dividends and interest
- 7-9-26 · Exemption; gross receipts and compensating tax; fuel
- 7-9-26.1 · 7-9-26.1
- 7-9-27 · Exemption; compensating tax; personal effects
- 7-9-28 · 7-9-28
- 7-9-29 · 7-9-29
- 7-9-30 · 7-9-30
- 7-9-31 · 7-9-31
- 7-9-32 · 7-9-32
- 7-9-33 · 7-9-33
- 7-9-34 · 7-9-34
- 7-9-35 · 7-9-35
- 7-9-36 · 7-9-36
- 7-9-37 · 7-9-37
- 7-9-38 · 7-9-38
- 7-9-38.1 · 7-9-38.1
- 7-9-38.2 · 7-9-38.2
- 7-9-39 · 7-9-39
- 7-9-40 · 7-9-40
- 7-9-41 · Exemption; gross receipts tax; religious activities
- 7-9-41.1 · 7-9-41.1