Special Fuels Supplier Tax | Midpage

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New Mexico Statutes Annotated 1978

16A

Special Fuels Supplier Tax

State of New Mexico

7-16A-1Short title 7-16A-2Definitions 7-16A-2.1When special fuel received or used; who is required to pay tax 7-16A-3Imposition and rate of tax; denomination as special fuel excise tax 7-16A-4Special fuel inventory tax; imposition of tax; date payment of tax due 7-16A-5Special fuel inventories 7-16A-5.1Manifest or bill of lading required when transporting special fuels 7-16A-6Special fuel inventory tax refund 7-16A-9Tax returns; payment of tax 7-16A-9.1Returns by retailers; requirements 7-16A-9.2Returns by wholesalers 7-16A-9.3Returns by rack operators; requirements 7-16A-9.4Reporting requirements; special fuel deduction; biodiesel 7-16A-10Deductions; special fuel excise tax; special fuel suppliers 7-16A-11Tax returns; payment of tax; special fuel users; exception 7-16A-12Credit; special fuel excise tax; special fuel users 7-16A-13Claim for refund or credit of special fuel excise tax paid; on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal 7-16A-13.1Claim for refund of special fuel excise tax paid on special fuel 7-16A-14Registration necessary to engage in business as rack operator, special fuel supplier or dealer 7-16A-15Bond required of supplier 7-16A-15.1Special fuel users; surety bond required; exceptions 7-16A-16Delivery and use of special fuel prohibited in certain cases 7-16A-19Special fuel user permits; violation 7-16A-19.1Border crossing special fuel user permit 7-16A-20Administration and enforcement of act 7-16A-20.1Special fuels; authority of secretary to terminate interstate agreements 7-16A-21Temporary provision; continuity of actions