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.
ANNOTATIONSCross 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.