§ 7-16A-1 Short title
§ 7-16A-2 Definitions
§ 7-16A-2.1 When special fuel received or used; who is required to pay tax
§ 7-16A-3 Imposition and rate of tax; denomination as special fuel excise tax
§ 7-16A-4 Special fuel inventory tax; imposition of tax; date payment of tax due
§ 7-16A-5 Special fuel inventories
§ 7-16A-5.1 Manifest or bill of lading required when transporting special fuels
§ 7-16A-6 Special fuel inventory tax refund
§ 7-16A-9 Tax returns; payment of tax
§ 7-16A-9.1 Returns by retailers; requirements
§ 7-16A-9.2 Returns by wholesalers
§ 7-16A-9.3 Returns by rack operators; requirements
§ 7-16A-9.4 Reporting requirements; special fuel deduction;
§ 7-16A-10 Deductions; special fuel excise tax; special fuel suppliers
§ 7-16A-11 Tax returns; payment of tax; special fuel users;
§ 7-16A-12 Credit; special fuel excise tax; special fuel users
§ 7-16A-13 Claim for refund or credit of special fuel excise tax paid; on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal
§ 7-16A-13.1 Claim for refund of special fuel excise tax paid on special fuel
§ 7-16A-14 Registration necessary to engage in business as rack operator, special fuel supplier or dealer
§ 7-16A-15 Bond required of supplier
§ 7-16A-15.1 Special fuel users; surety bond required; exceptions
§ 7-16A-16 Delivery and use of special fuel prohibited in certain cases
§ 7-16A-19 Special fuel user permits; violation
§ 7-16A-19.1 Border crossing special fuel user permit
§ 7-16A-20 Administration and enforcement of act
§ 7-16A-20.1 Special fuels; authority of secretary to terminate interstate agreements
§ 7-16A-21 Temporary provision; continuity of actions
§ 7-16B-1 Short title
§ 7-16B-2 Purpose
§ 7-16B-3 Definitions
§ 7-16B-4 Imposition and rate of tax; denomination as alternative fuel excise tax
§ 7-16B-5 Exemptions; alternative fuel excise tax
§ 7-16B-6 Tax returns; payment of tax; alternative fuel distributors
§ 7-16B-7 Tax returns; payment of tax; alternative fuel user permit
§ 7-16B-8 Alternative fuel distributor license required
§ 7-16B-9 Delivery and use of alternative fuel; prohibited acts
§ 7-16B-10 Administration and enforcement of act
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Terms Used In New Mexico Statutes > Chapter 7 > Article 16A - Special Fuels Supplier Tax

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