reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 15A - Weight Distance Tax › Section 7-15A-16 - Civil penalties; under-mileage reporters; under-weight reporters.

Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
Weight Distance Tax
Owed Per Period
Penalty
$1 to $99
$ 100
$100 to $499
$ 500
$500 to $999
$1,000
$1,000 to $1,499
$1,500
$1,500 to $1,999
$2,000
$2,000 to $2,499
$2,500
$2,500 to $2,999
$3,000
$3,000 and over
$4,000.
History:
Laws 2009, ch. 196, § 1.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 196, § 3 made Laws 2009, ch. 196, § 1 effective July 1, 2009.
Severability.
— Laws 2009, ch. 196, § 2 provided that if any part or application of Laws 2009, ch. 196, § 1 is held invalid, the remainder or its application to other situations or persons shall not be affected.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16 - Special Fuels Tax (Repealed.) › Section 7-16-1 to 7-16-26 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1992, ch. 51, § 23 repealed 7-16-1 to 7-16-3; 7-16-3.2 to 7-16-7; 7-16-8.1, 7-16-8.2, 7-16-10 to 7-16-13; 7-16-15 and 7-16-18 NMSA 1978, relating to the special fuels tax, effective January 1, 1993. For provisions of former sections,
see
the 1991 NMSA 1978 on
NMOneSource.com.
For present comparable provisions,
see
Chapter 7, Article 16A NMSA 1978.
Laws 1990, ch. 124, § 23 repealed 7-16-3.1, as enacted by Laws 1988, ch. 70, § 11, relating to petroleum storage cleanup fund surcharge, effective July 1, 1990. For provisions of former section,
see
the 1989 NMSA 1978 on
NMOneSource.com.
Laws 1980, ch. 98, § 15, repealed 7-16-8 and 7-16-9 NMSA 1978, relating to exemptions to temporary user permits and who qualifies to pay special fuel tax, effective July 1, 1980.
Laws 1988, ch. 73, § 56 repealed 7-16-14 NMSA 1978, as amended by Laws 1983, ch. 133, § 5, relating to retention of records by special fuel dealers, effective July 1, 1988.
Laws 1988, ch. 73, § 56 repealed 7-16-16 and 7-16-17 NMSA 1978, as amended by Laws 1977, ch. 250, § 82, and Laws 1987, ch. 347, § 16, relating to falsification of statements, doing business without a license, and distribution of tax and license fee revenue, effective July 1, 1988.
Laws 1988, ch. 73, § 56 repealed 7-16-19 to 7-16-26 NMSA 1978, as amended by Laws 1977, ch. 250, §§ 84, 86; 1978, ch. 56, § 1; 1978, ch. 57, § 1; 1983, ch. 133, §§ 7, 8; 1985, ch. 45, § 1; and as enacted by Laws 1983, ch. 133, § 9, effective July 1, 1988.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-1 - Short title.

Chapter 7, Article 16A NMSA 1978 may be cited as the "Special Fuels Supplier Tax Act".
History:
Laws 1992, ch. 51, § 1; 1993, ch. 272, § 3.
ANNOTATIONS
Cross references.
— For the Natural Gas and Crude Oil Production Incentive Act,
see
7-29B-1 NMSA 1978.
The 1993 amendment,
substituted "Chapter 7, Article 16A NMSA 1978" for "This act".
Compiler's notes.
— Laws 1993, ch. 272 included both an emergency clause making the act effective immediately and an effective date provision providing that the act was effective January 1, 1993.
See
N.M. Const., Art. IV, § 23.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax.

A. For the privilege of receiving or using special fuel in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of special fuel received in New Mexico.
B. The tax imposed by Subsection A of this section shall be twenty-one cents ($.21) per gallon of special fuel received or used in New Mexico.
C. The tax imposed by this section may be called the "special fuel excise tax".
History:
Laws 1992, ch. 51, § 3; 1993, ch. 357, § 10; 2003 (1st S.S.), ch. 3, § 9.
ANNOTATIONS
The 2003 (1st S.S.) amendment,
effective July 1, 2004, substituted "twenty-one cents ($.21)" for "eighteen cents ($.18)" in Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-4 - Special fuel inventory tax; imposition of tax; date payment of tax due.

A. A "special fuel inventory tax" is imposed measured by the quantity of gallons of special fuel in the possession of a supplier or bulk storage user on the day in which an increase in the special fuel excise tax rate is effective. The taxable event is the existence of an inventory in the possession of a supplier or bulk storage user on the day prior to the day in which an increase in the special fuel excise tax rate is effective. The rate of the special fuel inventory tax applicable to each gallon of special fuel held in inventory by a supplier or bulk storage use, as provided in Section 5 [7-16A-5 NMSA 1978] of the Special Fuels Supplier Tax Act, shall be the difference between the special fuel excise tax rate imposed on the day prior to the day in which the special fuel excise tax rate is increased, subtracted from the special fuel excise tax rate imposed on the day in which the special fuel excise tax rate increase is effective, expressed in cents per gallon.
B. The special fuel inventory tax is to be paid to the department on or before the twenty-fifth day of the month following the month in which the taxable event occurs.
History:
Laws 1992, ch. 51, § 4.
ANNOTATIONS
Effective dates.
— Laws 1992, ch. 51, § 24 made Laws 1992, ch. 51, § 4 effective January 1, 1993.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-5 - Special fuel inventories.

A. On the day prior to the day in which the special fuel excise tax rate is increased or decreased, each supplier, dealer and bulk storage user shall take inventory of the gallons of special fuel on hand.
B. Suppliers and bulk storage users shall report total gallons of special fuel in inventory on the day prior to the day in which an increase in the special fuel excise tax rate is effective and pay any special fuel inventory tax due.
History:
Laws 1992, ch. 51, § 5; 2005, ch. 109, § 9.
ANNOTATIONS
The 2005 amendment,
effective January 1, 2006, deleted Subsection C, which required dealers to maintain a record of total gallons of fuel in inventory prior the day on which an the special fuel excise tax rate changes and which prohibited dealers from changing the price of special fuel sold until the inventory was sold.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-5.1 - Manifest or bill of lading required when transporting special fuels.

Every person transporting special fuels from a refinery or other facility at which special fuel is produced, refined, manufactured, blended or compounded or from a pipeline terminal in this state, importing special fuels into this state or exporting special fuels 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 special fuel 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 special fuels without such a manifest or bill of lading shall, upon demand, furnish proof acceptable to the department that the special fuels so transported were legally acquired by a registered supplier who assumed liability for payment of the tax imposed by the Special Fuels Supplier Tax Act.
History:
Laws 1997, ch. 192, § 14.
ANNOTATIONS
Emergency clauses.
— Laws 1997, ch. 192, § 17 contained an emergency clause and was approved April 10, 1997.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-6 - Special fuel inventory tax refund.

A "special fuel inventory tax refund" is established measured by the quantity of gallons of special fuel in the possession of a supplier or bulk storage user on the day in which a decrease in the special fuel excise tax rate is effective. The refund event is the existence of an inventory in the possession of a supplier or bulk storage user on the day prior to the day in which a decrease in the special fuel excise tax rate is effective. The refund is to be calculated by determining the difference between the special fuel excise tax rate imposed on the day prior to the day in which the special fuel excise tax rate is decreased, subtracted from the special fuel excise tax rate imposed on the day in which the special fuel excise tax rate decrease is effective, expressed in cents per gallon. The refund rate so determined is then multiplied by each gallon in inventory as determined under Section 5 [7-16A-5 NMSA 1978] of the Special Fuels Supplier Tax Act.
History:
Laws 1992, ch. 51, § 6.
ANNOTATIONS
Effective dates.
— Laws 1992, ch. 51, § 24 made Laws 1992, ch. 51, § 6 effective January 1, 1993.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-7 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 16, § 16 repealed 7-16A-7 NMSA 1978, as enacted by Laws 1992, ch. 51, § 7, relating to flat tax for liquefied petroleum gas-powered and natural gas-powered vehicles, effective January 1, 1996. For provisions of former section,
see
the 1994 NMSA 1978 on
NMOneSource.com.
For present comparable provisions,
see
7-16B-4 NMSA 1978.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-8 - Repealed.

History:
Laws 1992, ch. 51, § 8; 1993, ch. 272, § 5; 1997, ch. 192, § 7; 2006, ch. 74, § 3.
ANNOTATIONS
Repeals.
— Laws 2006, ch. 74, § 3, repealed 7-16A-8 NMSA 1978, as enacted by Laws 1992, ch. 51, § 8, relating to special bulk storage user permits, effective May 17, 2006. For provisions of former section,
see
the 2005 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-9 - Tax returns; payment of tax.

Rack operators and special fuel suppliers shall file tax 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 special fuel is received in New Mexico. Payment of the tax shall be made with or prior to filing of the return. The department may require that the tax returns be provided through electronic means as long as an exception is provided for rack operators with limited amounts of fuel sold and for suppliers with limited amounts of fuel received.
History:
Laws 1992, ch. 51, § 9; 1997, ch. 192, § 8; 2005, ch. 109, § 10.
ANNOTATIONS
The 2005 amendment,
effective January 1, 2006, provided that the taxation and revenue department may require that tax returns be provided by electronic means if an exception is given to rack operator with limited amounts of fuel sold and for suppliers with limited amount of fuel received.
The 1997 amendment,
effective June 1, 1997, deleted "special fuel suppliers" from the end of the section heading and inserted "Rack operators and" at the beginning of the section.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-9.1 - Returns by retailers; requirements.

Retailers 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 special fuel is purchased in New Mexico. The department may require that the information returns be provided through electronic means if the department provides an exception from that requirement for retailers that purchase limited amounts of fuel.
History:
Laws 2005, ch. 109, § 12.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 12 effective January 1, 2006.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-9.2 - Returns by wholesalers.

Wholesalers 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 special fuel is sold in New Mexico. The department may require that the information returns be provided through electronic means as long as an exception is provided for wholesalers with limited amounts of fuel sold.
History:
Laws 2005, ch. 109, § 13.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 13 effective January 1, 2006.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-9.3 - 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 special fuel is distributed in New Mexico. The department may require that the information returns 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, § 14.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 14 effective January 1, 2006.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-9.4 - Reporting requirements; special fuel deduction; biodiesel.

A. A taxpayer that deducts an amount of special fuel that is biodiesel from the total amount of special fuel received in New Mexico pursuant to Paragraph (2) of Subsection H of Section 7-16A-10 NMSA 1978 shall report the deducted amount separately with the taxpayer's return in a manner prescribed by the department.
B. The department shall calculate the aggregate amount, in dollars, of the difference between the amount of special fuel excise tax that would have been collected in a fiscal year if not for the deduction allowed pursuant to Paragraph (2) of Subsection H of Section 7-16A-10 NMSA 1978 and the amount of special fuel excise tax actually collected. The department shall compile an annual report that includes the aggregate amount, the number of taxpayers that deducted an amount of special fuel pursuant to Paragraph (2) of Subsection H of Section 7-16A-10 NMSA 1978 and any other information necessary to evaluate the deduction. Beginning in 2017 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 of the deduction to the state.
History:
Laws 2013, ch. 109, § 3.
ANNOTATIONS
Effective dates.
— Laws 2013, ch. 109, § 6 provided that Laws 2013, ch. 109 was effective May 1, 2013, provided that prior to May 1, 2013 the provisions of the act are enacted into law, or July 1, 2013.
Laws 2013, ch. 109, § 7, contained an emergency clause and was approved April 2, 2013.
Applicability.
— Laws 2013, ch. 109, § 5 provided that the provisions of Laws 2013, ch. 109 apply to special fuel received on or after:
A. May 1, 2013, provided that prior to May 1, 2013, provisions of this act are enacted into law; or
B. July 1, 2013.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-11 - Tax returns; payment of tax; special fuel users; exception.

A. Except as otherwise provided in this section, a special fuel user shall file a special fuel excise tax return in form and content as prescribed by the secretary to conform to the due date for the special fuel excise tax return required by an interstate agreement to which the state is a party.
B. A special fuel user may elect to file and pay the special fuel excise tax annually by conforming to the annual filing requirements of an international fuel tax agreement to which the state is a party.
C. A special fuel user shall file a return in accordance with the conditions and terms of the international fuel tax agreement to which the state is a party.
D. To the extent that a special fuel user whose use of New Mexico highways is limited to that for which the special fuel user holds a valid border crossing special fuel user permit, as provided for in Section 1 of this 2018 act [7-16A-19.1 NMSA 1978], the special fuel user is exempt from the requirements of this section.
History:
Laws 1992, ch. 51, § 11; 2005, ch. 109, § 11; 2018, ch. 77, § 3.
ANNOTATIONS
The 2018 amendment,
effective July 1, 2018, provided an exemption from filing a special fuel excise tax return and the payment of the special fuel excise tax for special fuel users who hold a valid border crossing special fuel user permit, and made technical changes; in the catchline, added "exception"; and added Subsection D.
The 2005 amendment,
effective January 1, 2006, modified former Subsections A through D to require a special fuel user to file a special fuel excise tax return in form and content prescribed by the secretary of taxation and revenue to conform to the due date for the return required by an interstate agreement; added Subsection B to provide that a special fuel user may elect to file and pay the special fuel excise tax annually by conforming to an international fuel tax agreement; and added Subsection C to provide that a special fuel user shall file a return in accordance with the conditions and terms of an international fuel tax agreement.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-12 - Credit; special fuel excise tax; special fuel users.

In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excise tax paid is furnished to the department.
History:
Laws 1992, ch. 51, § 12; 1997, ch. 192, § 10.
ANNOTATIONS
The 1997 amendment,
effective June 1, 1997, deleted "or weight distance tax due" preceding "for that reporting period, provided".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › 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; on special fuel 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 of any special fuel excise tax or special fuel inventory tax paid on special fuel destroyed by fire, accident or acts of God while in the possession of a supplier, bulk storage user or dealer.
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 special fuel 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:
Laws 1992, ch. 51, § 13; 2015 (1st S.S.), ch. 2, § 21.
ANNOTATIONS
The 2015 (1st S.S.) amendment,
effective January 1, 2016, provided for a refund or credit of a New Mexico tax paid on special fuel previously received in New Mexico from a source other than a refiner or pipeline terminal in this state; in the catchline added "on special fuel previously received form 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel.

A. Upon the submission of proof satisfactory to the department, a user of special fuel may submit and the department may allow a claim for refund of tax paid on special fuel used to propel a vehicle authorized by contract with the public education department or with a public school district as a school bus, to propel a vehicle off-road, to operate auxiliary equipment by a power take-off from the main engine or transmission of a vehicle or to operate a non-automotive apparatus mounted on a vehicle when the special fuel used for such purposes and the special fuel used to propel the vehicle on the highways are drawn from a common supply tank. The vehicle must be registered with the department. The user must be registered with the department for purposes of reporting and paying gross receipts tax.
B. 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.
C. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section. The department may prescribe the use of types of monitoring or measuring equipment.
D. This section applies to special fuel purchased on or after July 1, 2001, except for the refund for special fuel used to propel a school bus, which applies to special fuel purchased on or after July 1, 2005.
History:
1978 Comp., § 7-16A-13.1, enacted by Laws 2001, ch. 43, § 2; 2005, ch. 232, § 2; 2006, ch. 73, § 1; 2006, ch. 74, § 2.
ANNOTATIONS
2006 Multiple Amendments.
— Laws 2006, ch. 73, § 1 and Laws 2006, ch. 74, § 2 enacted different amendments to this section that can be reconciled. Pursuant to 12-1-8 NMSA 1978, Laws 2006, ch. 74, § 2, as the last act signed by the governor, is set out above and incorporates both amendments. The amendments enacted by Laws 2006, ch. 73, § 1 and Laws 2006, ch. 74, § 2 are described below. To view the session laws in their entirety,
see
the 2006 session laws on
NMOneSource.com
.
Laws 2006, ch. 74, § 2,
effective May 17, 2006, deleted the exception relating to a holder of a bulk storage user permit.
Laws 2006, ch. 73, § 1,
effective July 1, 2006, added "or with a public school district" in Subsection A.
The 2005 amendment,
effective July 1, 2005, in Subsection A, provided that the department may allow a claim for refund of tax paid on special fuel used to propel a vehicle authorized by contract with the public education department as a school bus; and in Subsection D, provided that the section applies to special fuel to propel a school bus that is purchased on or after July 1, 2005.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

Each person engaged in the business of selling special fuel in New Mexico as a rack operator, special fuel supplier or dealer shall register as such under the provisions of Section 7-1-12 NMSA 1978.
History:
Laws 1992, ch. 51, § 14; 1997, ch. 192, § 11.
ANNOTATIONS
The 1997 amendment,
effective June 1, 1997, inserted "rack operator" in the section heading, and near the middle of the section.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-16 - Delivery and use of special fuel prohibited in certain cases.

It is a violation of the Special Fuels Supplier Tax Act to do any of the following acts:
A. operate any motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Special Fuels Supplier Tax Act as being the motor vehicle's fuel supply tank, and a carburetor or other fuel supplying device; fuel supply tanks, including auxiliary fuel supply tanks, shall be separate and apart from cargo tanks or other containers, with no connection by pipe, tube, valve or otherwise;
B. sell or deliver to any person or motor vehicle special fuel from any special fuel supply tank or auxiliary special fuel supply tank; or
C. deliver special fuel from a cargo tank into the special fuel supply tank of a motor vehicle; provided, however, delivery of liquefied petroleum gases may be made into the special fuel supply tank of a motor vehicle carrying a valid permit under the Special Fuels Supplier Tax Act by a registered and licensed liquefied petroleum gas dealer who is also a special fuel dealer when made by that dealer from the cargo tank of a vehicle operated by that dealer, which tank is specially designed to make this type of special fuel delivery.
History:
Laws 1992, ch. 51, § 16.
ANNOTATIONS
Effective dates.
— Laws 1992, ch. 51, § 24 made Laws 1992, ch. 51, § 16 effective January 1, 1993.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-17 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 272, § 8 repealed 7-16A-17, as enacted by Laws 1992, ch. 51, § 17, relating to bulk storage users, prohibited act, effective April 7, 1993. For provisions of former sections,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-18 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 272, § 8 repealed 7-16A-18 NMSA 1978, as enacted by Laws 1992, ch. 51, § 18, relating to permits, special fuel users, penalty, effective April 7, 1993. For provisions of former sections,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-19.1 - Border crossing special fuel user permit.

A. A special fuel user who operates a commercial motor carrier vehicle registered or titled in Mexico, who is engaged primarily in movement across the New Mexico-Mexico border and into or from an international border commercial zone and whose exclusive use of New Mexico highways is limited to an area within ten miles of the New Mexico-Mexico border may apply for, on a form approved by the department of transportation, a quarterly, semi-annual or annual border crossing special fuel user permit. The department of transportation shall issue the permit if it approves the application and upon payment of the fee for the permit.
B. The department of transportation shall establish by rule the amount, which shall not exceed the following, of fees for border crossing special fuel user permits:
(1) for a quarterly permit, one hundred twenty-five dollars ($125);
(2) for a semi-annual permit, two hundred dollars ($200); and
(3) for an annual permit, three hundred fifty dollars ($350).
C. As used in this section, "international border commercial zone" means that part of a commercial zone established by a law of the United States that extends into New Mexico.
History:
Laws 2018, ch. 77, § 1; 2021, ch. 59, § 5.
ANNOTATIONS
The 2021 amendment,
effective June 18, 2021, made conforming changes due to the transfer of certain authority to the department of transportation, and removed a provision authorizing the taxation and revenue department to revoke the border crossing special fuel user permit of a special fuel user found to have violated the Special Fuels Supplier Tax Act; after each occurrence of "department", added "of transportation" throughout; and deleted former Subsection C and redesignated former Subsection D as Subsection C.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-20 - Administration and enforcement of act.

The department shall interpret the provisions of the Special Fuels Supplier Tax Act. The department shall administer and enforce the collection of the special fuel excise tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of those taxes.
History:
Laws 1992, ch. 51, § 20.
ANNOTATIONS
Effective dates.
— Laws 1992, ch. 51, § 24 made Laws 1968, ch. 51, § 20 effective January 1, 1993.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements.

The secretary may terminate:
A. a cooperative agreement involving the taxation of special fuels into which the secretary enters with another state, the District of Columbia, the commonwealth of Puerto Rico or any territory or possession of the United States; or
B. a multistate agreement involving the taxation of special fuels into which the secretary enters.
History:
Laws 2005, ch. 109, § 15.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 15 effective January 1, 2006.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16A - Special Fuels Supplier Tax › Section 7-16A-21 - Temporary provision; continuity of actions.

A. All taxes due but not paid on liquefied petroleum gas or natural gas or on motor vehicles propelled by such a fuel under the Special Fuels Supplier Tax Act on the effective date of the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978] remain due until paid or until a final determination is made that the taxes are not due.
B. Any protests, claims for refund, court proceedings or other actions ongoing with respect to liquefied petroleum gas or natural gas or to motor vehicles propelled by such a fuel pursuant to the provisions of the Special Fuels Supplier Tax Act on the effective date of the Alternative Fuel Tax Act shall be finally determined with respect to the applicable provisions of the Special Fuels Supplier Tax Act.
History:
Laws 1995, ch. 16, § 15.
ANNOTATIONS
Cross references.
— For provisions regarding the alternative fuel excise tax,
see
7-16B-6 NMSA 1978.
For provisions regarding alternative fuel user permits,
see
7-16B-7 NMSA 1978.
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 15 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-1 - Short title.

Chapter 7, Article 16B NMSA 1978 may be cited as the "Alternative Fuel Tax Act".
History:
Laws 1995, ch. 16, § 1; 2014, ch. 34, § 1.
ANNOTATIONS
Cross references.
— For the Petroleum Products Loading Fee Act,
see
7-13A-1 NMSA 1978 et seq.
For the Special Fuel Suppliers Tax Act,
see
7-16A-1 NMSA 1978 et seq.
The 2014 amendment,
effective July 1, 2014, added the NMSA 1978 chapter and article for the Alternative Fuel Tax Act; and at the beginning of the sentence, deleted "Sections 1 through 10 of this act" and added "Chapter 7, Article 16B NMSA 1978".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-2 - Purpose.

To encourage the use of alternative fuel for the propulsion of motor vehicles on the roads of New Mexico, thereby increasing the market for supplies of New Mexico natural gas and reducing harmful environmental emissions, it is the purpose of the Alternative Fuel Tax Act to provide for fair taxation of alternative fuel used for such purposes.
History:
Laws 1995, ch. 16, § 2.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 2 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-4 - Imposition and rate of tax; denomination as alternative fuel excise tax.

A. For the privilege of distributing alternative fuel in this state, there is imposed an excise tax at a rate provided in Subsection C of this section on each gallon of alternative fuel distributed in New Mexico.
B. The tax imposed by this section may be called the "alternative fuel excise tax".
C. For each gallon of alternative fuel distributed in New Mexico, the tax imposed by Subsection A of this section shall be:
(1) for the period beginning January 1, 1996 and ending December 31, 1997, three cents ($0.03) per gallon;
(2) for the period beginning January 1, 1998 and ending December 31, 1999, six cents ($0.06) per gallon;
(3) for the period beginning January 1, 2000 and ending December 31, 2001, nine cents ($0.09) per gallon;
(4) for the period beginning January 1, 2002 and ending June 30, 2014, twelve cents ($0.12) per gallon; and
(5) for the period beginning July 1, 2014 and thereafter:
(a) for alternative fuel that is compressed natural gas, thirteen and three-tenths cents ($.133) per gallon;
(b) for alternative fuel that is liquefied natural gas, twenty and six-tenths cents ($.206) per gallon; and
(c) for alternative fuel not described in Subparagraph (a) or (b) of this paragraph, twelve cents ($.12) per gallon.
D. Alternative fuel purchased for distribution shall not be subject to the alternative fuel excise tax at the time of purchase or acquisition, but the tax shall be due on any alternative fuel at the time it is dispensed or delivered into the supply tank of a motor vehicle that is operated on the highways of this state.
History:
Laws 1995, ch. 16, § 4; 2014, ch. 34, § 3.
ANNOTATIONS
The 2014 amendment,
effective July 1, 2014, added tax rates for the period beginning July 1, 2014; eliminated the option to pay the alternative fuel excise tax on an annual basis; in Subsection C, in Paragraph (4), after "January 1, 2002 and", deleted "thereafter" and added "ending June 30, 2014", in Subsection C, added Paragraph (5); deleted former Subsection D, which gave taxpayers the option of paying the excise tax on an annual basis; and deleted former Subsection E, which provided that the annual excise tax could be prorated for periods of less than one year if approved by the secretary of taxation and revenue.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-5 - Exemptions; alternative fuel excise tax.

A. Alternative fuel distributed to or used by the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
B. Alternative fuel distributed to or used by the state of New Mexico or any political subdivision, agency or instrumentality thereof for the exclusive use of the state of New Mexico or any political subdivision, agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
C. Alternative fuel distributed to or used by an Indian nation, tribe or pueblo or any agency or instrumentality thereof for the exclusive use of the Indian nation, tribe or pueblo or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax.
History:
Laws 1995, ch. 16, § 5.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 5 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-6 - Tax returns; payment of tax; alternative fuel distributors.

A. Alternative fuel distributors shall file alternative fuel excise tax 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 alternative fuel is distributed in New Mexico. Payment of the alternative fuel excise tax shall be made with or prior to filing of the return.
B. In computing the alternative fuel excise tax due, amounts of alternative fuel distributed to an alternative fuel user may be deducted from the total amount of alternative fuel distributed in New Mexico during the tax period provided the alternative fuel user can establish proof of compliance with the provisions of Section 7 [7-16B-7 NMSA 1978] of the Alternative Fuel Tax Act.
History:
Laws 1995, ch. 16, § 6.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 6 effective January 1, 1996.
Cross references.
— For provisions regarding continuity of actions brought under the Special Fuels Supplier Tax Act,
see
7-16A-21 NMSA 1978.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-7 - Tax returns; payment of tax; alternative fuel user permit.

A. Alternative fuel users who elect to be subject to the provisions of Subsection D of Section 4 [7-16B-4 NMSA 1978] of the Alternative Fuel Tax Act shall pay the annual tax concurrent with vehicle registration.
B. The department shall issue an alternative fuel user permit in a form designed by the department valid for one year from the month of issuance to each alternative fuel user upon the filing of an application by the alternative fuel user acceptable to the department.
C. The department may revoke, after due notice and hearing, the alternative fuel user permit of any alternative fuel user found to be in violation of any provision of the Alternative Fuel Tax Act.
History:
Laws 1995, ch. 16, § 7.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 7 effective January 1, 1996.
Cross references.
— For provisions regarding continuity of actions brought under the Special Fuels Supplier Tax Act,
see
7-16A-21 NMSA 1978.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-8 - Alternative fuel distributor license required.

A. The department shall issue a license valid for up to three years to each alternative fuel distributor upon the filing of an application by the alternative fuel distributor acceptable to the department.
B. To secure an alternative fuel distributor license, an applicant shall:
(1) register as an alternative fuel distributor under the provisions of Section 7-1-12 NMSA 1978;
(2) file with the department on a form furnished by the department an application for an alternative fuel distributor license; and
(3) accompany the application with payment of an alternative fuel distributor fee in the amount of twenty-five dollars ($25.00).
C. The department may revoke, after due notice and hearing, the alternative fuel distributor license of any alternative fuel distributor found to be in violation of any provision of the Alternative Fuel Tax Act.
History:
Laws 1995, ch. 16, § 8.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 8 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-9 - Delivery and use of alternative fuel; prohibited acts.

It is a violation of the Alternative Fuel Tax Act to:
A. operate a motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Alternative Fuel Tax Act as being the motor vehicle's fuel supply tank, and a carburetor or other fuel supply device. Fuel supply tanks, including auxiliary fuel supply tanks, shall be separate and apart from cargo tanks or other containers, with no connection by pipe, tube, valve or otherwise;
B. sell or deliver to any person alternative fuel from any alternative fuel supply tank or auxiliary alternative fuel supply tank;
C. deliver alternative fuel from a cargo tank into the alternative fuel supply tank of a motor vehicle; provided, however, delivery of liquefied alternative fuels may be made into the alternative fuel supply tank of a motor vehicle by a registered and licensed alternative fuel distributor when made by that distributor from the cargo tank of a vehicle operated by that distributor, which tank is specially designed to make this type of alternative fuel delivery; or
D. engage in the business of distributing alternative fuel in New Mexico without obtaining an alternative fuel distributor license under the provisions of Section 8 [7-16B-8 NMSA 1978] of the Alternative Fuel Tax Act.
History:
Laws 1995, ch. 16, § 9.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 9 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 16B - Alternative Fuel Tax › Section 7-16B-10 - Administration and enforcement of act.

The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
History:
Laws 1995, ch. 16, § 10.
ANNOTATIONS
Effective dates.
— Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 10 effective January 1, 1996.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-1 - Short title.

Chapter 7, Article 17 NMSA 1978 may be cited as the "Liquor Excise Tax Act".
History:
1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1.
ANNOTATIONS
Cross references.
— For duty of successor in business,
see
7-1-61 NMSA 1978 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 45 Am. Jur. 2d Intoxicating Liquors §§ 203 to 219.
48 C.J.S. Intoxicating Liquors §§ 199 to 212.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 111, § 2, repealed 7-17-3 NMSA 1978, relating to the imposition of a wholesaler's tax and the rate thereof.
Laws 1982, ch. 111, § 3, provided that § 2 of the act would become effective on the day when the supreme court found the tax credit provisions of 7-9-80.1 NMSA 1978 to be less than fully enforceable and effective.
Laws 1983, ch. 213, § 38, repealed 7-17-3 NMSA 1978, relating to the imposition and rate of the wholesalers tax, and Laws 1982, ch. 111, § 2, effective July 1, 1983.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-4 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1984, ch. 85, § 12, repealed 7-17-4 NMSA 1978, as enacted by Laws 1966, ch. 49, § 4, and recompiled by Laws 1973, ch. 166, § 2, relating to presumption of taxability under the Liquor Control Act, effective July 1, 1984.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-5.1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1983, ch. 213, § 38, repealed 7-17-5.1 NMSA 1978, relating to the effective date of Laws 1982, ch. 111, §§ 1 and 2, effective July 1, 1983.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-6 - Deduction; interstate sales; winegrower-to-winegrower transfers.

A. A wholesaler may deduct the liters of spirituous liquors, gallons of beer and liters of wine sold and shipped to a person in another state from the units of alcoholic beverages subject to the tax imposed by the Liquor Excise Tax Act; provided that the department may require the wholesaler to submit evidence satisfactory to the department that the units have been sold and shipped to a person in another state.
B. A winegrower may deduct the liters of wine transferred to the winegrower from another winegrower for processing, bottling or storage and subsequent return to the transferor from the units of wine subject to the liquor excise tax on the licensed premises of the winegrower.
History:
1978 Comp., § 7-17-6, enacted by Laws 1984, ch. 85, § 4; 1995, ch. 70, § 19; 2008, ch. 82, § 3.
ANNOTATIONS
Repeals and reenactments.
— Laws 1984, ch. 85, § 4, repealed former 7-17-6 NMSA 1978, as amended by Laws 1973, ch. 166, § 2, relating to a deduction from gross receipts of receipts from selling beer to certain instrumentalities of the armed forces of the United States, and enacted a new section. For present comparable provisions,
see
7-17-9 NMSA 1978.
The 2008 amendment,
effective July 1, 2008, added Subsection B.
The 1995 amendment,
effective July 1, 1995, substituted "department" for "director" in two places.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-7 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1984, ch. 85, § 12, repealed 7-17-7 NMSA 1978, as enacted by Laws 1971, ch. 22, § 1, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-8 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1984, ch. 85, § 12, repealed 7-17-8 NMSA 1978, as enacted by Laws 1971, ch. 22, § 2, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.

Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities.
History:
1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-10 - Date payment due.

The tax imposed by the Liquor Excise Tax Act is to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs.
History:
1953 Comp., § 46-7-22, enacted by Laws 1966, ch. 49, § 8; 1971, ch. 22, § 3; recompiled as 1953 Comp., § 72-32-10, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 6.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-11 - Refund or credit of tax.

The department shall allow a claim for refund or credit as provided in Sections 7-1-26 and 7-1-29 NMSA 1978 for the tax imposed by Section 7-17-5 NMSA 1978 and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption upon submission of proof satisfactory to the department of such destruction, spoilage or damage.
History:
Laws 1968, ch. 22, § 1; 1953 Comp., § 46-7-23; reenacted by Laws 1969, ch. 80, § 1; 1971, ch. 22, § 4; recompiled as 1953 Comp., § 72-32-11 and amended by Laws 1973, ch. 166, § 1; 1977, ch. 249, § 62; 1984, ch. 85, § 7; 1995, ch. 70, § 20.
ANNOTATIONS
The 1995 amendment,
effective July 1, 1995, substituted "department" for "director" in two places.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 17 - Liquor Excise Tax › Section 7-17-12 - Interpretation of act; administration and enforcement of tax.

A. The department shall interpret the provisions of the Liquor Excise Tax Act.
B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
History:
1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21.
ANNOTATIONS
The 1995 amendment,
effective July 1, 1995, substituted "department" for "division" in Subsections A and B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-1 NMSA 1978, as enacted by Laws 1975, ch. 263, § 1, relating to the short title of the Electrical Energy Tax Act, effective July 1, 1982.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-2 NMSA 1978, as enacted by Laws 1975, ch. 263, § 2, relating to definitions, effective July 1, 1982.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-3 NMSA 1978, as enacted by Laws 1975, ch. 263, § 3, relating to imposition of tax, rate, denomination as electrical energy tax, effective July 1, 1982.