§ 7-13-1 Gasoline tax; short title
§ 7-13-2 Definitions
§ 7-13-2.1 When gasoline received and by whom
§ 7-13-3 Imposition and rate of tax; denomination as “gasoline tax”
§ 7-13-3.1 Gasoline inventory tax; imposition of tax; date payment of tax due
§ 7-13-3.2 Gasoline inventories
§ 7-13-3.5 Bond required of taxpayers
§ 7-13-4 Deductions; gasoline tax
§ 7-13-4.4 Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land
§ 7-13-5 Tax returns; payment of tax
§ 7-13-6 Returns by wholesalers; exception
§ 7-13-6.1 Returns by retailers; requirements; exception
§ 7-13-6.2 Returns by rack operators; requirements
§ 7-13-7 Registration necessary to engage in business as distributor, wholesaler or retailer
§ 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
§ 7-13-10 Validation of pledges
§ 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
§ 7-13-12 Manifest or bill of lading required when transporting gasoline
§ 7-13-17 Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax
§ 7-13-18 Dyed gasoline; permissible uses; penalties for misuse
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Terms Used In New Mexico Statutes > Chapter 7 > Article 13 - Gasoline Tax

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