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 […]
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 […]
Section 7-16A-15 – Bond required of supplier.
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 […]
Section 7-16A-15.1 – Special fuel users; surety bond required; exceptions.
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 […]
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 […]
Section 7-16A-17 – Repealed.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 — Laws 1993, ch. 272, § 8 repealed 7-16A-17, as enacted by Laws 1992, ch. 51, § 17, relating to bulk storage users, prohibited act, effective April 7, 1993.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.
Section 7-16A-18 – Repealed.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 — Laws 1993, ch. 272, § 8 repealed 7-16A-18 NMSA 1978, as enacted by Laws 1992, ch. 51, § 18, relating to permits, special fuel users, penalty, effective April 7, 1993.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.
Section 7-16A-19 – Special fuel user permits; violation.
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) […]
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 […]
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 […]