New Mexico · Statutes

Article 16A

31 sections

N.M. Stat. § 7-16A-1Short title.
N.M. Stat. § 7-16A-2Definitions.
N.M. Stat. § 7-16A-2.1When special fuel received or used; who is required to
N.M. Stat. § 7-16A-3Imposition and rate of tax; denomination as special fuel
N.M. Stat. § 7-16A-4Special fuel inventory tax; imposition of tax; date payment
N.M. Stat. § 7-16A-5Special fuel inventories.
N.M. Stat. § 7-16A-5.1Manifest or bill of lading required when transporting
N.M. Stat. § 7-16A-6Special fuel inventory tax refund.
N.M. Stat. § 7-16A-7Repealed.Repealed
N.M. Stat. § 7-16A-8Repealed.Repealed
N.M. Stat. § 7-16A-9Tax returns; payment of tax.
N.M. Stat. § 7-16A-9.1Returns by retailers; requirements.
N.M. Stat. § 7-16A-9.2Returns by wholesalers.
N.M. Stat. § 7-16A-9.3Returns by rack operators; requirements.
N.M. Stat. § 7-16A-9.4Reporting requirements; special fuel deduction;
N.M. Stat. § 7-16A-10Deductions; special fuel excise tax; special fuel
N.M. Stat. § 7-16A-11Tax returns; payment of tax; special fuel users;
N.M. Stat. § 7-16A-12Credit; special fuel excise tax; special fuel users.
N.M. Stat. § 7-16A-13Claim for refund or credit of special fuel excise tax paid;
N.M. Stat. § 7-16A-13.1Claim for refund of special fuel excise tax paid on
N.M. Stat. § 7-16A-14Registration necessary to engage in business as rack
N.M. Stat. § 7-16A-15Bond required of supplier.
N.M. Stat. § 7-16A-15.1Special fuel users; surety bond required; exceptions.
N.M. Stat. § 7-16A-16Delivery and use of special fuel prohibited in certain
N.M. Stat. § 7-16A-17Repealed.Repealed
N.M. Stat. § 7-16A-18Repealed.Repealed
N.M. Stat. § 7-16A-19Special fuel user permits; violation.
N.M. Stat. § 7-16A-19.1Border crossing special fuel user permit.
N.M. Stat. § 7-16A-20Administration and enforcement of act.
N.M. Stat. § 7-16A-20.1Special fuels; authority of secretary to terminate
N.M. Stat. § 7-16A-21Temporary provision; continuity of actions.