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New Mexico Statutes Annotated 1978

13

Gasoline Tax

State of New Mexico

7-13-1Gasoline tax; short title 7-13-2Definitions 7-13-2.1When gasoline received and by whom 7-13-3Imposition and rate of tax; denomination as "gasoline tax"7-13-3.1Gasoline inventory tax; imposition of tax; date payment of tax due 7-13-3.2Gasoline inventories 7-13-3.5Bond required of taxpayers 7-13-4Deductions; gasoline tax 7-13-4.4Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land 7-13-5Tax returns; payment of tax 7-13-6Returns by wholesalers; exception 7-13-6.1Returns by retailers; requirements; exception 7-13-6.2Returns by rack operators; requirements 7-13-7Registration necessary to engage in business as distributor, wholesaler or retailer 7-13-8Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate court jurisdiction 7-13-11Claim for refund or credit of gasoline tax paid; on gasoline destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal 7-13-12Manifest or bill of lading required when transporting gasoline 7-13-17Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax 7-13-18Dyed gasoline; permissible uses; penalties for misuse