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 […]
In computing the tax due, the following amounts of special fuel may be deducted from the total amount of special fuel received in New Mexico during the tax period, provided that satisfactory proof thereof is furnished to the department: A. special fuel received in New Mexico, but exported from this state by a rack operator, […]
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. […]
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 […]
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. […]
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, […]
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 […]
A. Except as provided in Subsection H of this section, every supplier shall file with the department a bond on a form approved by the attorney general with a surety company authorized by the state corporation commission [public regulation commission] to transact business in this state as a surety and upon which bond the supplier […]
A. Except as required in Subsection H of this section, every special fuel user with a commercial domicile not located in an International Fuel Tax Agreement jurisdiction shall file with the department a bond on a form approved by the attorney general with a surety company authorized by the public regulation commission to transact business […]
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 […]
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.
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.
A. A special fuel user whose vehicle is not registered with the department shall acquire from the department of transportation, before operating the vehicle on New Mexico highways: (1) a temporary special fuel user permit valid for one calendar day only or for one entry into and one exit out of New Mexico; or (2) […]
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 […]
As used in the Special Fuels Supplier Tax Act: A. “biodiesel” means a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets the American society for testing and materials specifications for biodiesel fuel, B100 or B99 blend stock for distillate fuels; B. “blended […]
A. A rack operator receives special fuel at the time and place when the rack operator first loads the special fuel at the refinery or pipeline terminal into tank cars, tank trucks, tank wagons or any other type of transportation equipment or when the rack operator places the special fuel into any tank or other […]
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 […]
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 […]
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 […]
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 […]
