reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence.

A. Whoever violates a provision of the Cigarette Tax Act or a rule adopted pursuant to that act is guilty of a misdemeanor and shall be sentenced in accordance with the provisions of Section 31-19-1 NMSA 1978.
B. Whoever, with intent to defraud, fails to comply with a licensing, reporting or stamping requirement of the Cigarette Tax Act or with a licensing, reporting or stamping rule adopted pursuant to that act is guilty of a fourth degree felony and upon conviction shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.
C. Whoever packages cigarettes for sale in New Mexico or whoever sells cigarettes in New Mexico, in packages of other than five, ten, twenty or twenty-five cigarettes is:
(1) for the first offense, guilty of a misdemeanor and when convicted shall be sentenced pursuant to Section 31-19-1 NMSA 1978; and
(2) for the second or subsequent offense, guilty of a fourth degree felony and when convicted shall be sentenced pursuant to Section 31-18-15 NMSA 1978.
D. Whoever purchases or otherwise knowingly obtains counterfeit stamps or whoever produces, uses or causes counterfeit stamps to be used is guilty of a fourth degree felony and upon conviction shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.
E. Whoever sells or possesses for the purpose of sale contraband cigarettes is in violation of the Cigarette Tax Act and shall have the product and related equipment seized. If convicted of selling or possessing for sale contraband cigarettes, the person shall be sentenced as follows:
(1) a violation with a quantity of fewer than two cartons of contraband cigarettes, or the equivalent, is a petty misdemeanor and is punishable in accordance with the provisions of Section 31-19-1 NMSA 1978;
(2) a first violation with a quantity of two cartons or more of contraband cigarettes, or the equivalent, is a misdemeanor and is punishable in accordance with the provisions of Section 31-19-1 NMSA 1978; and
(3) a second or subsequent violation with a quantity of two cartons or more of contraband cigarettes, or the equivalent, is a fourth degree felony and is punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment for a definite term not to exceed eighteen months, or both, and shall also result in the revocation by the department of the manufacturer's or distributor's license, if any.
F. Contraband cigarettes or counterfeit stamps seized by the department or by a law enforcement agency shall be retained as evidence to the extent necessary. Contraband cigarettes or counterfeit stamps no longer needed as evidence shall be destroyed.
G. Prosecution for a violation of a provision of this section does not preclude prosecution under other applicable laws.
History:
Laws 2006, ch. 91, § 17; 2009, ch. 197, § 17.
ANNOTATIONS
The 2009 amendment,
effective July 1, 2009, in Subsection C, after "packages of other than", added "five, ten".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-14 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1983, ch. 211, § 42, repealed 7-12-14 NMSA 1978, as enacted by Laws 1968, ch. 50, §4, relating to the distribution of cigarette tax revenues, effective July 1, 1983.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-15 - County and municipality recreational fund; distribution.

A. There is created in the state treasury a fund to be known as the "county and municipality recreational fund." At the end of each month the state treasurer shall distribute all sums remaining in the county and municipality recreational fund to each county and municipality in the state as follows:
(1) to each county in the proportion that the sales of cigarettes made within the county borders, exclusive of sales within any municipality in that county, bears to the total sales of cigarettes in the state during such month; and
(2) to each municipality in the proportion that the sales of cigarettes made within the municipality during such month bears to the total sales of cigarettes in the state for such month.
B. The funds distributed to the counties and municipalities under this section shall be used for recreational facilities and salaries of instructors and other employees necessary to the operation of such facilities. Such recreational facilities shall be for the use of all persons, and juveniles and elderly persons shall not be excluded. Each county or municipality shall establish a fund to be known as the "recreational fund" into which all moneys received from the county and municipality recreational fund shall be deposited. As used in this section, "juvenile" means every person under the age of majority and "elderly person" means every person over the age of sixty years.
History:
1953 Comp., § 72-14-14.1, enacted by Laws 1968, ch. 50, § 5; 1969, ch. 23, § 2; 1973, ch. 138, § 28.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-16 - County and municipal cigarette tax fund; distribution.

A. There is created in the state treasury a fund to be known as the "county and municipal cigarette tax fund." At the end of each month the state treasurer shall distribute all sums remaining in the county and municipal cigarette tax fund to each county and municipality in the state as follows:
(1) to each county in the proportion that the sales of cigarettes made within the county borders, exclusive of the sales within any municipality in that county, bears to the total sales of cigarettes in the state during such month; and
(2) to each municipality in the proportion that the sales of cigarettes made within the municipality during such month bears to the total sales of cigarettes in the state for such month.
B. The funds so distributed to the counties and municipalities under this section shall be deposited in the general fund of such counties and municipalities; provided, the cigarette tax revenues distributed under the provision of this section shall not be earmarked or otherwise obligated under the terms or provisions of any prior law, prior local ordinance or prior bond agreement which pledges cigarette tax revenues to the payment of any principal or interest of revenue bonds issued pursuant to such prior law, prior local ordinance or prior bond agreement.
History:
1953 Comp., § 72-14-14.2, enacted by Laws 1968, ch. 50, § 6.
ANNOTATIONS
Effective dates.
— Laws 1968, ch. 50, § 10 made Laws 1968, ch. 50, § 6 effective July 1, 1968.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-17 - Reporting requirements; penalty.

A. Each person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes either directly from the manufacturer or from any out-of-state person for resale in New Mexico shall report to the department by the twenty-fifth day of each month that person's sales of cigarettes during the preceding month in each municipality and within that portion of each county outside of the municipalities located in that county. The department shall then advise the state treasurer of the proportion of the total sales of cigarettes for the month within each municipality and within that portion of each county outside of municipalities, including sales of cigarettes to tribes or tribal members in a county or municipality. The reports of such persons shall, upon receipt by the department, become public records.
B. Any person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes for resale in New Mexico who willfully fails to render accurately the reports required by this section and any municipal or county officer who approves any expenditure or expends funds distributed from the county and municipality recreational fund for any purposes other than permitted by Section 7-12-15 NMSA 1978 is guilty of a petty misdemeanor.
C. Any tobacco product manufacturer, stamping agent or importer of cigarettes, or any officer, employee or agent of any such entity, who knowingly makes a materially false statement in any record required to be kept by the Cigarette Tax Act, or in any report or return required to be filed with the department by the Cigarette Tax Act, is guilty of a fourth degree felony.
History:
Laws 1971, ch. 77, § 14; 1988, ch. 95, § 11; 2009, ch. 197, § 18; 2010 (2nd S.S.), ch. 5, § 11.
ANNOTATIONS
The 2010 (2nd S. S.) amendment,
effective July 1, 2010, in Subsection A, in the second sentence, after "each county outside of municipalities", added "including sales of cigarettes to tribes or tribal members in a county or municipality".
The 2009 amendment,
effective July 1, 2009, added Subsection C.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12 - Cigarette Tax › Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.

A. The department may enter into an intergovernmental agreement with a tribe to:
(1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act;
(2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and
(3) provide for cooperative tax collection or tax administration of the cigarette tax.
B. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state.
History:
Laws 2006, ch. 91, § 15; 2010 (2nd S.S.), ch. 5, § 13.
ANNOTATIONS
The 2010 (2nd S. S.) amendment,
effective July 1, 2010, deleted former Subsection C, which defined "tribe" to mean an Indian nation, tribe or pueblo wholly within or partially in New Mexico.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-1 - Short title.

Chapter 7, Article 12A NMSA 1978 may be cited as the "Tobacco Products Tax Act".
History:
1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2.
ANNOTATIONS
Effective dates.
— Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 2 effective July 1, 1986.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation § 615.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-4 - Exemption; tobacco products tax.

A. Exempted from the tobacco products tax is the product value of tobacco products sold:
(1) to or by the United States or any agency or instrumentality thereof;
(2) to the governing body or any enrolled tribal member licensed by the governing body of an Indian nation, tribe or pueblo to be distributed on the reservation or pueblo grant of that Indian nation, tribe or pueblo; or
(3) the state of New Mexico or any political subdivision thereof.
B. As used in this section, the term "agency or instrumentality" does not include persons who are agents or instrumentalities of the United States for a particular purpose or only when acting in a particular capacity or corporate agencies or instrumentalities.
History:
1978 Comp., § 7-12A-4, enacted by Laws 1986, ch. 112, § 5; 2009, ch. 197, § 22.
ANNOTATIONS
The 2009 amendment,
effective July 1, 2009, added Paragraph (2) of Subsection A.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-5 - Deduction; interstate sales.

The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfactory to the department that the tobacco products have been sold and shipped or given and shipped to a person in another state.
History:
1978 Comp., § 7-12A-5, enacted by Laws 1986, ch. 112, § 6.
ANNOTATIONS
Effective dates.
— Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 6 effective July 1, 1986.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-6 - 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 tobacco products tax paid on tobacco products destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for sale or consumption; provided that the department may require proof satisfactory to the department that the tobacco products have been destroyed or returned and that the person claiming the refund is the person who paid the tobacco products tax on the destroyed or returned tobacco products.
History:
1978 Comp., § 7-12A-6, enacted by Laws 1986, ch. 112, § 7; 1988, ch. 95, § 14.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-7 - Registration necessary to engage in business of selling tobacco products in New Mexico.

Each person engaged in the business of selling tobacco products in New Mexico shall register and comply with the provisions of Section 7-1-12 NMSA 1978. Every person selling tobacco products in New Mexico shall furnish such information as may be requested by the department concerning the person's vending machines or other places of business where tobacco products are sold.
History:
1978 Comp., § 7-12A-7, enacted by Laws 1986, ch. 112, § 8.
ANNOTATIONS
Effective dates.
— Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 8 effective July 1, 1986.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-8 - Retention of invoices and records; inspection by department.

A. Each person who sells tobacco products in New Mexico for resale in New Mexico shall maintain a file of copies of the invoices of sale for three years from the end of the year the sale was made. The invoices shall indicate the date of sale of the tobacco products, quantity of tobacco products sold, the price received and the name and address of the purchaser.
B. Each person who sells tobacco products in New Mexico shall maintain a file of copies of invoices under which the person purchased tobacco products for three years from the end of the year during which tobacco products were purchased. The invoices shall indicate the date of purchase, the quantity of tobacco products purchased, the price paid and the name and address of the seller.
C. All invoices required to be kept under this section may be inspected by the department along with any stock of tobacco products in the possession of the purchaser or seller.
History:
1978 Comp., § 7-12A-8, enacted by Laws 1986, ch. 112, § 9; 1988, ch. 95, § 15.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-9 - Penalties.

Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts.
History:
1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.
ANNOTATIONS
Effective dates.
— Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 10 effective July 1, 1986.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 12A - Tobacco Products Tax › Section 7-12A-10 - Prohibition.

The provisions of the Tobacco Products Tax Act shall not apply in any case in which New Mexico is prohibited from taxing under the constitution of New Mexico or the constitution or laws of the United States.
History:
1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.
ANNOTATIONS
Effective dates.
— Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 11 effective July 1, 1986.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-1 - Gasoline tax; short title.

Chapter 7, Article 13 NMSA 1978 may be cited as the "Gasoline Tax Act".
History:
1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1.
ANNOTATIONS
Cross references.
— For applicability of the Tax Administration Act to the Gasoline Tax Act,
see
7-1-2 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634.
53 C.J.S. Licenses § 34.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-2.1 - When gasoline received and by whom.

A. Gasoline that is produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by a person is received by that person when it is loaded there into tank cars, tank trucks, tank wagons or other types of transportation equipment, or when it is placed there into a tank or other container from which sales or deliveries not involving transportation are made; however:
(1) when gasoline is delivered at the refinery or pipeline terminal to a person registered as a distributor pursuant to the Gasoline Tax Act, then it is received there by the distributor to whom it is delivered at the time of the delivery;
(2) when gasoline is delivered at the refinery or pipeline terminal to a person not registered as a distributor pursuant to the Gasoline Tax Act for the account of a person that is registered as a distributor, it is received there by the distributor for whose account it is delivered at the time of delivery; and
(3) gasoline is not received when it is shipped from one refinery or pipeline terminal to another refinery or pipeline terminal.
B. Gasoline imported into New Mexico by any means other than in the fuel supply tank of a motor vehicle or by pipeline is received at the time and place it is imported into this state. The person who owns the gasoline at the time of importation receives the gasoline at the time and place of importation unless the gasoline is delivered to a person who is registered as a distributor pursuant to the Gasoline Tax Act, in which case the distributor is deemed to have received the gasoline at the time and place of importation.
C. Any product other than gasoline that is blended in this state to produce gasoline other than at a refinery or pipeline terminal is received by the person who is the owner of the gasoline at the time and place the blending is completed.
D. If gasoline is received within the exterior boundaries of an Indian reservation or pueblo grant and the gasoline tax is not paid with respect to the gasoline by the person receiving the gasoline within the exterior boundaries of the Indian reservation or pueblo grant, the gasoline is also received when the gasoline is transported off the reservation or pueblo grant by any means other than in the fuel supply tank of a motor vehicle. In such a case, the person who owns the gasoline immediately after the time of transportation off the reservation or pueblo grant or, if the gasoline is delivered to a person registered as a distributor pursuant to the Gasoline Tax Act, the distributor receives the gasoline at the time and place the gasoline is transported off the reservation or pueblo grant.
History:
1978 Comp., § 7-13-2.1, enacted by Laws 1999, ch. 190, § 2.
ANNOTATIONS
Effective dates.
— Laws 1999, ch. 190, § 4 made Laws 1999, ch. 190, § 2 effective July 1, 1999.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.

A. A gasoline inventory tax is imposed measured by the quantity of gallons of gasoline in the possession of a distributor or wholesaler on the day in which an increase in the excise tax imposed by Section 7-13-3 NMSA 1978 is effective. The taxable event is the existence of an inventory in the possession of a distributor or wholesaler on the day prior to the day in which an increase in the excise tax imposed by Section 7-13-3 NMSA 1978 is effective. The rate of the gasoline inventory tax to apply on each gallon of gasoline held in inventory by a distributor or wholesaler, as provided in Section 7-13-3.2 NMSA 1978, shall be the difference between the gasoline excise tax rate imposed on the day prior to the day in which the gasoline excise tax is increased subtracted from the gasoline excise tax rate imposed on the day that the gasoline excise tax rate increase is effective, expressed in cents per gallon.
B. The gasoline 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:
1978 Comp., § 7-13-3.1, enacted by Laws 1979, ch. 166, § 7; 1993, ch. 32, § 3.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, in Subsection A, substituted "the day" for "July 1 of the calendar year" in the first sentence and "the day prior to the day" for "July 1 of the calendar year" in the second sentence, and in the third sentence, substituted "on the day prior to the day" for "through June of the calendar year", deleted "increased" following "subtracted from the", and substituted "the day that the gasoline excise tax rate increase is effective" for "July 1 of that same calendar year"; deleted former Subsection B, pertaining to inclusion in the inventory tax of the selling price of gasoline; redesignated former Subsection C as current Subsection B; and substituted "department" for "division" in current Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation § 632.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-3.2 - Gasoline inventories.

A. On the day prior to the day that the excise tax imposed by Section 7-13-3 NMSA 1978 is increased, each distributor, wholesaler and retailer shall take inventory of the gallons of gasoline on hand.
B. Distributors and wholesalers shall report total gallons of gasoline in inventory on the day prior to the day that an increase in the gasoline tax rate is effective and pay any tax due imposed by Section 7-13-3.1 NMSA 1978.
C. Retailers shall maintain a record of the total gallons of gasoline in inventory on the day prior to the day that an increase in the gasoline tax rate is effective and shall not increase the price of the gasoline sold until the inventory is disposed of in the ordinary course of business.
History:
1978 Comp., § 7-13-3.2, enacted by Laws 1979, ch. 166, § 8; 1985, ch. 35, § 2; 1993, ch. 32, § 4; 1994, ch. 5, § 24; 1995, ch. 70, § 16.
ANNOTATIONS
The 1995 amendment,
effective July 1, 1995, deleted Subsection D which read: "The department shall promulgate regulations required to administer this section."
The 1994 amendment,
effective May 18, 1994, deleted "or decreased" following "increased" in Subsection A, "or decrease" following "increase" and "excise" following "the gasoline" in Subsection B, and "excise" following "in the gasoline" and "or reduce" following "not increase" in Subsection C.
The 1993 amendment,
effective June 18, 1993, substituted "On the day prior to the day that the excise tax imposed by Section 7-13-3 NMSA 1978 is increased or decreased" for "On July 1 of the calendar year in which the excise tax is imposed by Section 7-13-3 NMSA 1978" in Subsection A, "the day prior to the day that an increase or decrease in the gasoline excise tax rate is effective" for July 1" in Subsections B and C, and "department" for "division" in Subsection D.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-3.3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1994, ch. 5, § 27, repealed 7-13-3.3 NMSA 1978, as enacted by Laws 1979, ch. 166, § 9, relating to the gasoline inventory tax rebate, effective May 18, 1994. For provisions of former section,
see
the 1993 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-3.4 - Repealed.

ANNOTATIONS
Laws 1990, ch. 124, § 23 repealed 7-13-3.4 NMSA 1978, as enacted by Laws 1988, ch. 70, § 10, relating to petroleum storage cleanup fund surcharge, effective July 1, 1990. For provisions of former section,
see
the 1989 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-4.1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 32, § 13 repealed 7-13-4.1 NMSA 1978, as enacted by Laws 1980, ch. 105, § 3, relating to deductions for ethanol blended fuels, effective June 18, 1993. For provisions of former sections,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-4.2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 32, § 13 repealed 7-13-4.2 NMSA 1978, as enacted by Laws 1983, ch. 225, § 3, relating to deductions for ethanol blended fuel produced using New Mexico agricultural products, effective June 18, 1993. For provisions of former sections,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-4.3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 32, § 13 repealed 7-13-4.3 NMSA 1978, as enacted by Laws 1980, ch. 105, § 1, relating to findings and declaration of purpose, effective June 18, 1993. For provisions of former sections,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.

In computing the gasoline tax due, a person other than a registered Indian tribal distributor may deduct from the total amount of gasoline received in New Mexico during the tax period, provided satisfactory proof is provided to the department, gasoline received in New Mexico and sold at retail in New Mexico if:
A. the sale occurs on an Indian reservation, pueblo grant or trust land;
B. the gasoline is placed into the fuel supply tank of a motor vehicle on that reservation, pueblo grant or trust land;
C. the Indian nation, tribe or pueblo has certified to the department that it has in effect an excise, privilege or similar tax on gasoline; provided that the gallons of gasoline deducted pursuant to this section shall be the total gallons sold in accordance with the provisions of this section multiplied by a fraction, the numerator of which is the rate of the tribal tax certified to the department by the Indian nation, tribe or pueblo and the denominator of which is the rate of the gasoline tax imposed pursuant to the Gasoline Tax Act, but, if the fraction exceeds one, the fraction shall be deemed to be one for purposes of determining the deduction; and
D. the person is subject to and in compliance with the tax on gasoline imposed by the Indian nation, tribe or pueblo where the sale occurs.
History:
1978 Comp., § 7-13-4.4, enacted by Laws 2000, ch. 50, § 1.
ANNOTATIONS
Effective dates.
— Laws 2000, ch. 50 § 2 made Laws 2000, ch. 50, § 1 effective April 1, 2000.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-5 - Tax returns; payment of tax.

Distributors shall file gasoline 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 gasoline is received in New Mexico. Such returns shall be accompanied by payment of the amount of gasoline tax due. The department may require that the tax returns be provided through electronic means as long as an exception is provided for distributors with limited amounts of fuel distributed.
History:
1953 Comp., § 72-27-5, enacted by Laws 1971, ch. 207, § 5; 1983, ch. 204, § 5; 1993, ch. 32, § 6; 2005, ch. 109, § 6.
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 distributors with limited amounts of fuel distributed.
The 1993 amendment,
effective June 18, 1993, substituted "secretary" for "director" in the first sentence.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-6 - Returns by wholesalers; exception.

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 gasoline 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. Sales of gasoline in quantities of thirty-five gallons or more delivered into the fuel tanks of aircraft are not wholesale sales for the purposes of this section, and information returns on such sales need not be filed with the department.
History:
1953 Comp., § 72-27-6, enacted by Laws 1971, ch. 207, § 6; 1977, ch. 154, § 1; 1983, ch. 204, § 6; 1993, ch. 32, § 7; 2005, ch. 109, § 7.
ANNOTATIONS
The 2005 amendment,
effective January 1, 2006, provided that the taxation and revenue department may require that information returns be provided by electronic means if an exception is given to wholesalers with limited amounts of fuel sold.
The 1993 amendment,
effective June 18, 1993, substituted "department" for "director" in two places.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-6.1 - Returns by retailers; requirements; exception.

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 gasoline is sold 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, § 4.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 4 effective January 1, 2006.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 5 effective January 1, 2006.
2023 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.
2023 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.
2023 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.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, substituted "department" for "director" in the first and last sentences and "shall" for "must" in the last sentence.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-13 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-14 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-15 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 13 - Gasoline Tax › Section 7-13-16 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1998, ch. 44, § 7 made Laws 1998, ch. 44, § 2 effective July 1, 1998.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1998, ch. 44, § 7 made Laws 1998, ch. 44, § 3 effective July 1, 1998.
2023 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.
ANNOTATIONS
Emergency 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.
2023 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.
ANNOTATIONS
Repeals 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.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 1990, ch. 124, § 25 contained an emergency clause and was approved March 7, 1990.