PocketLaw | New Mexico Statutes

Section
7-13-1

Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.

Section
7-13-5

Tax returns; payment of tax.

Section
7-13-6

Returns by wholesalers; exception.

Section
7-13-6.1

Returns by retailers; requirements; exception.

Section
7-13-6.2

Returns by rack operators; requirements.

Section
7-13-7

Registration necessary to engage in business as distributor, wholesaler or retailer.

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.

Section
7-13-9

Repealed.

Section
7-13-10

Validation of pledges.

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.

Section
7-13-12

Manifest or bill of lading required when transporting gasoline.

Section
7-13-13

Repealed.

Section
7-13-14

Repealed.

Section
7-13-15

Repealed.

Section
7-13-16

Repealed.

Section
7-13-17

Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.

Section
7-13-18

Gasoline Tax

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Gasoline tax; short title.

Definitions.

When gasoline received and by whom.

Imposition and rate of tax; denomination as "gasoline tax".

Gasoline inventory tax; imposition of tax; date payment of tax due.

Gasoline inventories.

Repealed.

Repealed.

Bond required of taxpayers.

Deductions; gasoline tax.

Repealed.

Repealed.

Repealed.

Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.

Tax returns; payment of tax.

Returns by wholesalers; exception.

Returns by retailers; requirements; exception.

Returns by rack operators; requirements.

Registration necessary to engage in business as distributor, wholesaler or retailer.

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.

Repealed.

Validation of pledges.

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.

Manifest or bill of lading required when transporting gasoline.

Repealed.

Repealed.

Repealed.

Repealed.

Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.

Dyed gasoline; permissible uses; penalties for misuse.