STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Article 16A - Special Fuels Supplier Tax, 7-16A-1 through 7-16A-21.
- Section 7-16A-1 - Short title.
- Section 7-16A-2 - Definitions.
- Section 7-16A-2.1 - When special fuel received or used; who is required to pay tax.
- Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax.
- Section 7-16A-4 - Special fuel inventory tax; imposition of tax; date payment of tax due.
- Section 7-16A-5 - Special fuel inventories.
- Section 7-16A-5.1 - Manifest or bill of lading required when transporting special fuels.
- Section 7-16A-6 - Special fuel inventory tax refund.
- Section 7-16A-7 - Repealed.
- Section 7-16A-8 - Repealed.
- Section 7-16A-9 - Tax returns; payment of tax.
- Section 7-16A-9.1 - Returns by retailers; requirements.
- Section 7-16A-9.2 - Returns by wholesalers.
- Section 7-16A-9.3 - Returns by rack operators; requirements.
- Section 7-16A-10 - Deductions; special fuel excise tax; special fuel suppliers.
- Section 7-16A-11 - Tax returns; payment of tax; special fuel users.
- Section 7-16A-12 - Credit; special fuel excise tax; special fuel users.
- Section 7-16A-13 - Claim for refund or credit of special fuel excise tax paid on special fuel destroyed by fire, accident or acts of God before retail sale.
- Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel.
- Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer.
- Section 7-16A-15 - Bond required of supplier.
- Section 7-16A-15.1 - Special fuel users; surety bond required; exceptions.
- Section 7-16A-16 - Delivery and use of special fuel prohibited in certain cases.
- Section 7-16A-17, 7-16A-18 - Repealed.
- Section 7-16A-19 - Temporary special fuel user permits.
- Section 7-16A-20 - Administration and enforcement of act.
- Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements.
- Section 7-16A-21 - Temporary provision; continuity of actions.
New Mexico Law
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