reglab/housing_qa huggingface dataset:
NM Stat § 7-13-6.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-6.2 - Returns by rack operators; requirements.

Rack operators shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which gasoline is sold in New Mexico. The department may require that an information return be provided through electronic means if the department provides an exception from that requirement for rack operators that distribute limited amounts of fuel. History: Laws 2005, ch. 109, § 5. ANNOTATIONSEffective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 5 effective January 1, 2006.
NM Stat § 7-13-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer.

Each person engaged in the business of selling gasoline in New Mexico as a distributor, wholesaler or retailer shall register as such under the provisions of Section 7-1-12 NMSA 1978. History: 1953 Comp., § 72-27-7, enacted by Laws 1971, ch. 207, § 7; 1983, ch. 204, § 7.
NM Stat § 7-13-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-8 - Misdemeanor 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.

A. Any person other than a recognized producer, refiner or pipeline company who transports or stores drip gasoline in New Mexico without having in his possession an instrument in writing issued and signed by a recognized seller of gasoline stating the names and addresses of the seller and purchaser, the date of sale and the amount sold and price paid therefor shall, upon conviction thereof, be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution. B. Whoever uses drip gasoline in a motor vehicle operated on the highways of this state shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution. C. The New Mexico state police shall have the responsibility of enforcing the provisions of this section. D. Jurisdiction over actions brought under this section is granted to magistrate courts. History: 1953 Comp., § 72-27-8, enacted by Laws 1971, ch. 207, § 8; 1974, ch. 14, § 1.
NM Stat § 7-13-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1983, ch. 211, § 42, repealed 7-13-9 NMSA 1978, relating to the distribution of tax revenues, effective July 1, 1983.
NM Stat § 7-13-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-10 - Validation of pledges.

All prior pledges of any amounts distributed to municipalities and counties pursuant to Section 64-26-19 NMSA 1953 (being Laws 1967, Chapter 170, Section 8 repealed by Laws 1971, Chapter 207, Section 16) which heretofore have been made to the payment of bonds of municipalities and counties pursuant to Sections 3-31-1, 3-33-24, 3-34-1 through 3-34-4 or 3-39-12 NMSA 1978 or any other statute, and all action of the governing bodies of such municipalities and counties preliminary to and in the authorization of such pledges are validated, ratified, approved and confirmed. History: 1953 Comp., § 72-27-9.1, enacted by Laws 1977, ch. 342, § 5; 1983, ch. 204, § 8.
NM Stat § 7-13-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-11 - Claim 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.

A. Upon the submission of proof satisfactory to the department, the department shall allow a claim for refund or credit as provided in Sections 7-1-26 and 7-1-29 NMSA 1978 for tax paid on gasoline destroyed by fire, accident or acts of God while in the possession of a distributor, wholesaler or retailer. B. Upon the submission of proof satisfactory to the department, a rack operator may submit, and the department may allow, a claim for refund of a New Mexico tax paid on gasoline previously received in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment. C. No person may submit claims for refund pursuant to the provisions of this section more frequently than quarterly. No claim for refund may be submitted or allowed on less than one hundred gallons. D. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section. History: 1953 Comp., § 72-27-10, enacted by Laws 1971, ch. 207, § 10; 1983, ch. 204, § 9; 1993, ch. 32, § 8; 2015 (1st S.S.), ch. 2, § 19. ANNOTATIONSThe 2015 (1st S.S.) amendment, effective January 1, 2016, provided for a refund or credit of a New Mexico tax paid on gasoline previously received from a source other than a refiner or pipeline terminal in this state; in the catchline added "on gasoline previously received from a source other than a refiner or pipeline terminal"; added the subsection designation "A" preceding the previously undesignated language; and added Subsections B, C and D. The 1993 amendment, effective June 18, 1993, substituted "to the department" and "department" for "to him" and "director", respectively.
NM Stat § 7-13-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.

Every person transporting gasoline from a refinery or pipeline terminal in this state, importing gasoline into this state or exporting gasoline from this state, other than by pipeline or in the fuel supply tanks of motor vehicles, shall carry a manifest or bill of lading in form and content as prescribed by or acceptable to the department. The manifest or bill of lading shall be signed by the consignor and by every person accepting the gasoline or any part of it, with a notation as to the amount accepted. If a manifest or bill of lading is not required to be carried by the terms of this section, any person transporting gasoline without such a manifest or bill of lading shall, upon demand, furnish proof acceptable to the department that the gasoline so transported was legally acquired by a registered distributor who assumed liability for payment of the tax imposed by the Gasoline Tax Act. History: 1953 Comp., § 72-27-11, enacted by Laws 1971, ch. 207, § 11; 1983, ch. 204, § 10; 1993, ch. 32, § 9. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, substituted "department" for "director" in the first and last sentences and "shall" for "must" in the last sentence.
NM Stat § 7-13-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-13 - Repealed.

ANNOTATIONSRepeals. — Laws 1998, ch. 44, § 6 repealed 7-13-13 NMSA 1978, as enacted by Laws 1971, ch. 207, § 12, relating to permit to purchase dyed gasoline and apply for refund of gasoline tax on gasoline not used in motor boats or in motor vehicles operated on highways, effective July 1, 1998. For provisions of former sections, see the 1997 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-14 - Repealed.

ANNOTATIONSRepeals. — Laws 1998, ch. 44, § 6 repealed 7-13-14 NMSA 1978, as enacted by Laws 1971, ch. 207, § 13, relating to claim for refund of gasoline tax paid on gasoline not used in motor boats or in motor vehicles licensed to operate on highways, effective July 1, 1998. For provisions of former sections, see the 1997 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-15 - Repealed.

ANNOTATIONSRepeals. — Laws 1998, ch. 44, § 6 repealed 7-13-15 NMSA 1978, as enacted by Laws 1971, ch. 207, § 14, relating to gasoline wholesalers or distributors may sell gasoline to be used other than in motor boats or in vehicles licensed to be operated on highways, identifying dye added to such gasoline, effective July 1, 1998. For provisions of former sections, see the 1997 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-16 - Repealed.

ANNOTATIONSRepeals. — Laws 1983, ch. 211, § 42, repealed 7-13-16 NMSA 1978, as enacted by Laws 1971, ch. 207, § 15, relating to the refund gasoline suspense fund, effective July 1, 1983.
NM Stat § 7-13-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-17 - Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.

A. Any person using gasoline in the operation of a clothes cleaning establishment, in stoves or other appliances burning gasoline, or operators of aircraft using aviation gasoline exclusively in the operation of aircraft, upon proper showing of the permit provided for in this section, may purchase gasoline to which dye has not been added and may claim a refund thereon under the provisions of this section. B. Upon submission of proof satisfactory to the department that the requirements of this subsection have been met, the department shall allow a claim for refund of gasoline tax paid on gasoline purchased and used in the manner described in Subsection A of this section by holders of permits issued under this section. The individual purchases of gasoline, other than that used for aviation fuel, must have been made in quantities of fifty gallons or more. Purchasers of aviation fuel may accumulate invoices to reach the fifty gallon minimum. No claim for refund may be presented or allowed on less than one hundred gallons so purchased. The secretary may prescribe by regulation or instruction the documents necessary to support a claim for refund made pursuant to the provisions of this subsection. C. The department shall create permits, in form and content as the secretary may prescribe, that will allow persons to purchase gasoline to which dye has not been added for the uses specified in Subsection A of this section. The secretary shall prescribe the method by which a person may apply for a permit. D. The secretary, upon notice and after hearing, may suspend for a period of up to one year or revoke the gasoline tax refund permit of any person who makes any false statement on an application for a permit or on a claim for refund made pursuant to the provisions of this section, who uses the gasoline in a motor boat or in a vehicle registered to operate on the highways of this state or who violates any other provision of the Gasoline Tax Act. History: Laws 1998, ch. 44, § 2. ANNOTATIONSEffective dates. — Laws 1998, ch. 44, § 7 made Laws 1998, ch. 44, § 2 effective July 1, 1998.
NM Stat § 7-13-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.

A. Gasoline distributors and wholesalers who are registered as distributors or wholesalers with the department may sell gasoline to be used other than in motor boats or in vehicles licensed to operate on the highways. These distributors and wholesalers shall mix with the gasoline an identifying dye in a manner consistent with state and federal law and regulations. The department shall furnish without charge the dye upon request. Such dyed gasoline may not be used in motor boats or in vehicles registered to be operated upon the highways of this state. B. Any person who uses dyed gasoline in a motor boat or in a vehicle registered to be operated upon the highways of this state is liable for a civil penalty for each occurrence in an amount equal to the greater of one hundred dollars ($100) or the rate of the gasoline tax multiplied by the capacity in gallons of the fuel supply tank or tanks of the motor boat or vehicle. History: Laws 1998, ch. 44, § 3. ANNOTATIONSEffective dates. — Laws 1998, ch. 44, § 7 made Laws 1998, ch. 44, § 3 effective July 1, 1998.
NM Stat § 7-13A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13A - Petroleum Products Loading Fee|Section 7-13A-1 - Short title.

Chapter 7, Article 13A NMSA 1978 may be cited as the "Petroleum Products Loading Fee Act". History: 1978 Comp., § 7-13A-1, enacted by Laws 1990, ch. 124, § 14. ANNOTATIONSEmergency clauses. — Laws 1990, ch. 124, § 25 contained an emergency clause and was approved March 7, 1990. Cross references. — For the Natural Gas and Crude Oil Production Incentive Act, see 7-29B-1 NMSA 1978 et seq.
NM Stat § 7-13A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13A - Petroleum Products Loading Fee|Section 7-13A-4 - Exemptions.

A. Petroleum products that are either loaded into cargo tanks in New Mexico and exported for resale and consumption outside of New Mexico or are imported into New Mexico and subsequently exported for resale and consumption outside of New Mexico are exempt from the imposition of the petroleum products loading fee. B. Petroleum products sold to the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof are exempt from the imposition of the petroleum products loading fee. History: 1978 Comp., § 7-13A-4, enacted by Laws 1991, ch. 9, § 34. ANNOTATIONSRepeals and reenactments. — Laws 1991, ch. 9, § 34 repealed 7-13A-4 NMSA 1978, as amended by Laws 1991, ch. 9, § 33 and enacted a new section, effective July 1, 1992.
NM Stat § 7-13A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13A - Petroleum Products Loading Fee|Section 7-13A-5 - Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator.

A. Refunds and allowances made to buyers for gasoline or special fuels returned to the refiner, pipeline terminal operator or distributor or amounts of gasoline or special fuels, the payment for which has not been collected and has been determined to be uncollectible pursuant to provisions of regulations issued by the secretary may be deducted from gallons used to determine loads for the purposes of calculating the petroleum products loading fee. If such a payment is subsequently collected, the gallons represented shall be included in determining loads. The deduction under the provisions of this section shall not be allowed if the petroleum products loading fee has not been paid previously on the petroleum products that were returned to the seller or the sale of which created an uncollectible debt. B. Biodiesel, as defined in the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978], loaded in or imported into New Mexico and delivered to a rack operator for subsequent blending or resale by a rack operator may be deducted from gallons used to determine loads for the purposes of calculating the petroleum products loading fee. C. A taxpayer that deducts an amount of biodiesel pursuant to Subsection B of this section shall report the deducted amount separately with the taxpayer's return in a manner prescribed by the department. D. The department shall calculate the aggregate amount, in dollars, of the difference between the amount of the petroleum products loading fee that would have been collected in a fiscal year if not for the deduction allowed pursuant to Subsection B of this section and the amount of the petroleum products loading fee actually collected. The department shall compile an annual report that includes the aggregate amount, the number of taxpayers that deducted an amount of biodiesel pursuant to Subsection B of this section and any other information necessary to evaluate the deduction. Beginning in 2019 and every five years thereafter, the department shall compile and present the annual reports to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the costs and benefits to the state of the deduction. E. For purposes of this section, "rack operator" means the operator of a refinery in this state or the owner of special fuel stored at a pipeline terminal in this state. History: 1978 Comp., § 7-13A-5, enacted by Laws 1990, ch. 124, § 18; 2014, ch. 18, § 1. ANNOTATIONSThe 2014 amendment, effective May 21, 2014, provided a deduction for certain biodiesel for subsequent blending or resale by a rack operator; in the catchline, after "returned", added "biodiesel for subsequent blending or resale by a rack operator; and added Subsections B, C, D and E. Applicability. — Laws 2014, ch. 18, § 2 provided that Laws 2014, ch. 18, § 1 applies to biodiesel loaded in or imported into New Mexico on or after July 1, 2014.
NM Stat § 7-13A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13A - Petroleum Products Loading Fee|Section 7-13A-6 - Fee returns; payment of fee.

Any person who either loads gasoline or special fuel in New Mexico and any person who imports gasoline or special fuel into New Mexico for resale or consumption in New Mexico shall file petroleum products loading fee returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which petroleum products are either loaded in New Mexico or imported into New Mexico. Such returns shall be accompanied by payment of the amount of the petroleum products loading fee due. History: 1978 Comp., § 7-13A-6, enacted by Laws 1990, ch. 124, § 19. ANNOTATIONSEmergency clauses. — Laws 1990, ch. 124, § 25 contained an emergency clause and was approved March 7, 1990.
NM Stat § 7-13A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13A - Petroleum Products Loading Fee|Section 7-13A-7 - Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal.

A. Upon the submission of proof satisfactory to the department, a distributor may claim, and the department may allow, a claim for refund of the petroleum products loading fee paid on petroleum products previously loaded in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment. B. No person may submit claims for refund pursuant to this section more frequently than quarterly. No claim for refund may be submitted or allowed on less than one hundred gallons. C. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section. History: Laws 2015 (1st S.S.), ch. 2, § 20. ANNOTATIONSEffective dates. — Laws 2015 (1st S.S.), ch. 2 § 26 made Laws 2015 (1st S.S.), ch. 2, § 20 effective January 1, 2016.
NM Stat § 7-14-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 14 - Motor Vehicle Excise Tax|Section 7-14-1 - Short title.

Chapter 7, Article 14 NMSA 1978 may be cited as the "Motor Vehicle Excise Tax Act". History: 1978 Comp., § 7-14-1, enacted by Laws 1988, ch. 73, § 11. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 11 effective July 1, 1988.
NM Stat § 7-14-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 14 - Motor Vehicle Excise Tax|Section 7-14-2 - Definitions.

As used in the Motor Vehicle Excise Tax Act: A. "department" means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary; B. "manufactured home" means a structure that exceeds either a width of eight feet or a length of thirty-two feet, when equipped for the road; C. "motor vehicle" means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from batteries or from overhead trolley wires but not operated upon rails; D. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture or syndicate; "person" also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or an agency, department or instrumentality thereof; E. "secretary" means the secretary of taxation and revenue or the secretary's delegate; F. "tax" means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and G. "vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, including any frame, chassis or body of any vehicle or motor vehicle, except devices moved by human power or used exclusively upon stationary rails or tracks. History: 1978 Comp., § 7-14-2, enacted by Laws 1988, ch. 73, § 12. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 12 effective July 1, 1988.
NM Stat § 7-14-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 14 - Motor Vehicle Excise Tax|Section 7-14-3 - Imposition of motor vehicle excise tax.

An excise tax, subject to the credit provided by Section 7-14-7.1, is imposed upon the sale in this state of every vehicle, except as otherwise provided in Section 7-14-7.1 NMSA 1978 and manufactured homes, required under the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978] to be registered in this state. To prevent evasion of the excise tax imposed by the Motor Vehicle Excise Tax Act and the duty to collect it, it is presumed that the issuance of every original and subsequent certificate of title for vehicles of a type required to be registered under the provisions of the Motor Vehicle Code constitutes a sale for tax purposes, unless specifically exempted by the Motor Vehicle Excise Tax Act or unless there is shown proof satisfactory to the department that the vehicle for which the certificate of title is sought came into the possession of the applicant as a voluntary transfer without consideration or as a transfer by operation of law. The excise tax imposed by this section shall be known as the "motor vehicle excise tax". History: 1978 Comp., § 7-14-3, enacted by Laws 1988, ch. 73, § 13; 1991, ch. 197, § 3. ANNOTATIONSThe 1991 amendment, effective July 1, 1991, inserted "subject to the credit provided by Section 7-14-7.1" and "as otherwise provided in Section 7-14-7.1 NMSA 1978" in the first sentence.
NM Stat § 7-14-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 14 - Motor Vehicle Excise Tax|Section 7-14-4 - Determination of amount of motor vehicle excise tax.

The rate of the motor vehicle excise tax is four percent and is applied to the price paid for the vehicle. If the price paid does not represent the value of the vehicle in the condition that existed at the time it was acquired, the tax rate shall be applied to the reasonable value of the vehicle in such condition at such time. However, allowances granted for vehicle trade-ins may be deducted from the price paid or the reasonable value of the vehicle purchased.History: 1978 Comp., § 7-14-4, enacted by Laws 1988, ch. 73, § 14; 2019, ch. 270, § 44. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, increased the motor vehicle excise tax rate; and after "motor vehicle excise tax is", deleted "three" and added "four".
NM Stat § 7-14-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 14 - Motor Vehicle Excise Tax|Section 7-14-5 - Time of payment of tax.

The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate. History: 1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 15 effective July 1, 1988.