New Mexico · Statutes

Article 13

30 sections

N.M. Stat. § 7-13-1Gasoline tax; short title.
N.M. Stat. § 7-13-2Definitions.
N.M. Stat. § 7-13-2.1When gasoline received and by whom.
N.M. Stat. § 7-13-3Imposition and rate of tax; denomination as "gasoline tax".
N.M. Stat. § 7-13-3.1Gasoline inventory tax; imposition of tax; date payment of
N.M. Stat. § 7-13-3.2Gasoline inventories.
N.M. Stat. § 7-13-3.3Repealed.Repealed
N.M. Stat. § 7-13-3.4Repealed.Repealed
N.M. Stat. § 7-13-3.5Bond required of taxpayers.
N.M. Stat. § 7-13-4Deductions; gasoline tax.
N.M. Stat. § 7-13-4.1Repealed.Repealed
N.M. Stat. § 7-13-4.2Repealed.Repealed
N.M. Stat. § 7-13-4.3Repealed.Repealed
N.M. Stat. § 7-13-4.4Additional deduction; certain retail sales on an Indian
N.M. Stat. § 7-13-5Tax returns; payment of tax.
N.M. Stat. § 7-13-6Returns by wholesalers; exception.
N.M. Stat. § 7-13-6.1Returns by retailers; requirements; exception.
N.M. Stat. § 7-13-6.2Returns by rack operators; requirements.
N.M. Stat. § 7-13-7Registration necessary to engage in business as distributor,
N.M. Stat. § 7-13-8Misdemeanor for anyone other than producer, refiner or
N.M. Stat. § 7-13-9Repealed.Repealed
N.M. Stat. § 7-13-10Repealed.Repealed
N.M. Stat. § 7-13-11Claim for refund or credit of gasoline tax paid; on gasoline
N.M. Stat. § 7-13-12Manifest or bill of lading required when transporting
N.M. Stat. § 7-13-13Repealed.Repealed
N.M. Stat. § 7-13-14Repealed.Repealed
N.M. Stat. § 7-13-15Repealed.Repealed
N.M. Stat. § 7-13-16Repealed.Repealed
N.M. Stat. § 7-13-17Permit to purchase undyed gasoline for certain off-road
N.M. Stat. § 7-13-18Dyed gasoline; permissible uses; penalties for misuse.