Collections
New Mexico Administrative Code

Chapter 16

Motor Vehicle Fuel Taxes

State of New Mexico

1Gasoline Tax - General Provisions 3Gasoline Tax - Imposition and Rate of Tax 4Gasoline Tax - Deductions 5Gasoline Tax - Tax Returns and Payment of Tax 6Gasoline Tax - Returns by Wholesalers - Exception 7Gasoline Tax - Registration as Distributor, Wholesaler or Retailer 8Gasoline Tax - Restrictions on Storage and Use of Drip Gasoline 11Gasoline Tax - Claim for Refund or Credit of Gasoline Tax Paid on Gasoline Destroyed by Fire, Accident or Acts of God 12Gasoline Tax - Manifest or Bill of Lading Required When Transporting Gasoline 13Gasoline Tax - Permit to Purchase Dyed Gasoline and Apply for Refund of Tax on Gasoline Used Off-highway 14Gasoline Tax - Claim for Refund of Gasoline Tax Paid on Gasoline Used Off-highway 15Gasoline Tax - Gasoline for Off-highway Use - Addition of Identifying Dye 100Special Fuels Tax - General Provisions 101Special Fuels Tax - “Received”102Special Fuels Tax - Exclusion 103Special Fuels Tax - Due Date 104Special Fuels Tax - Inventory 107Special Fuels Tax - Bulk Storage 108Special Fuels Tax - Returns 109Special Fuels Tax - Calculation of Excise Tax 110Special Fuels Tax - Computation 111Special Fuels Tax - Determination of Amount Paid 112Special Fuels Tax - Destruction 113Special Fuels Tax - Registration 114Special Fuels Tax - Security 115Special Fuels Tax - Off-loading Not a Violation in Certain Cases 118Special Fuels Tax - Refunds 200Petroleum Products Loading Fee - General Provisions 202Petroleum Products Loading Fee - Imposition and Rates of Fees 203Petroleum Products Loading Fee - Exemptions 204Petroleum Products Loading Fee - Deduction - Gasoline or Other Fuels Returned 205Petroleum Products Loading Fee - Fee Returns and Payments 300Alternative Fuels - Exclusions, Exemptions and Deductions 302Alternative Fuels - Registration, Licenses and Permits