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Section 7-9-113 - Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)

7-9-113. Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)

Receipts from selling special fuel consisting of at least ninety-nine percent vegetable oil or animal fat may be deducted from gross receipts if the deduction from the special fuel excise tax pursuant to Section 7-16A-10 NMSA 1978 is claimed.

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