- A. For the privilege of loading gasoline or special fuel from a rack at a refinery or pipeline terminal in this state into a cargo tank, there is imposed a fee on the distributor at a rate of one hundred fifty dollars ($150) per load on each gallon of gasoline or special fuel loaded in New Mexico on which the petroleum products loading fee has not been previously paid. The fee imposed by this section may be referred to as the "petroleum products loading fee".
- B. For the privilege of importing gasoline or special fuel into this state for resale or consumption in this state there is imposed a fee as provided in Subsection A of this section on each load of gasoline or special fuel imported into New Mexico for resale or consumption on which the petroleum products loading fee has not been previously paid. For the purposes of this section, "load" means eight thousand gallons of gasoline or special fuel. To determine how many loads a person is to report under the provisions of this section, the person shall divide by eight thousand the total gallons of gasoline reported for the purposes of Section 7-13-3 NMSA 1978 as adjusted under the provisions of Section 7-13-4 NMSA 1978 and the total gallons of special fuels received in New Mexico less any gallons exempted under Section 7-13A-4 NMSA 1978. Loads shall be calculated to the nearest one-hundredth of a load.
History: 1978 Comp., § 7-13A-3, enacted by Laws 1990, ch. 124, § 16; 1996, ch. 82, § 2; 2025, ch. 130, § 95.
ANNOTATIONS
Cross references. — For distribution of petroleum products loading fee, see 7-1-6.25 NMSA 1978.
For ground water protection corrective action fund, see 74-6B-7 NMSA 1978.
The 2025 amendment, effective July 1, 2025, removed the tiered contingent rate of petroleum products loading fee, and set the fee at one hundred fifty dollars per load on each gallon of gasoline or special fuel loaded in New Mexico; in Subsection A, after "distributor at a rate" deleted "provided in Subsection C of this section" and added "of one hundred fifty dollars ($150) per load", and after "previously paid", added "The fee imposed by this section may be referred to as the petroleum products loading fee.; and deleted former Subsections C through E.
The 1996 amendment, effective July 1, 1996, rewrote Subsection C and added Subsections D and E.