GroundRules
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- 7-12A-7 · Registration necessary to engage in business of selling tobacco products in New Mexico.
- 7-12A-8 · Retention of invoices and records; inspection by department.
- 7-12A-9 · Penalties.
- 7-12A-10 · Prohibition.
- 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.
- 7-13-3.3 · Repealed.
- 7-13-3.4 · Repealed.
- 7-13-3.5 · Bond required of taxpayers.
- 7-13-4 · Deductions; gasoline tax.
- 7-13-4.1 · Repealed.
- 7-13-4.2 · Repealed.
- 7-13-4.3 · Repealed.
- 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.
- 7-13-9 · Repealed.
- 7-13-10 · Repealed.
- 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.
- 7-13-13 · Repealed.
- 7-13-14 · Repealed.
- 7-13-15 · Repealed.
- 7-13-16 · Repealed.
- 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.
- 7-13A-1 · Short title.
- 7-13A-2 · Definitions.
- 7-13A-3 · Imposition and rate of fee; denomination as "petroleum products loading fee".
- 7-13A-4 · Exemptions.
- 7-13A-5 · Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator.
- 7-13A-6 · Fee returns; payment of fee.
- 7-13A-7 · Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal.
- 7-14-1 · Short title.
- 7-14-2 · Definitions.
- 7-14-3 · Imposition of motor vehicle excise tax.
- 7-14-4 · Determination of amount of motor vehicle excise tax.
- 7-14-5 · Time of payment of tax.
- 7-14-6 · Exemptions from tax.
- 7-14-7 · Credit against tax.
- 7-14-7.1 · Credit; vehicles used for short-term leasing; requirements; reports.
- 7-14-8 · Imposition of penalty for failure to make timely application.
- 7-14-9 · Refunds; procedures.
- 7-14-9.1 · Protests.
- 7-14-9.2 · Penalties for failure to submit report or to pay; interest.
- 7-14-10 · Distribution of proceeds.
- 7-14-11 · Administration by department; authority of department.
- 7-14A-1 · Short title.
- 7-14A-2 · Definitions.
- 7-14A-3 · Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".
- 7-14A-3.1 · Imposition and rate; leased vehicle surcharge.
- 7-14A-4 · Presumption of taxability.
- 7-14A-5 · Separately stating the leased vehicle gross receipts tax.
- 7-14A-6 · Date payment due.
- 7-14A-7 · Deduction; transactions in interstate commerce.
- 7-14A-8 · Deduction; trade-in allowance.
- 7-14A-9 · Repealed.
- 7-14A-10 · Distribution of proceeds.
- 7-14A-11 · Administration.
- 7-15-1 · Recompiled.
- 7-15-1.1 · Short title.
- 7-15-2 · Repealed.
- 7-15-2.1 · Definitions.
- 7-15-3 · Repealed.
- 7-15-3.1 · Trip tax; computation.
- 7-15-3.2 · Exemption from tax.
- 7-15-4 · Interest; penalties.
- 7-15-5 · Distribution of proceeds.
- 7-15-6 · Administration by department; authority of department.
- 7-15A-1 · Short title.
- 7-15A-2 · Definitions.
- 7-15A-3 · Imposition of weight distance tax.
- 7-15A-4 · Responsibility for payment of tax.
- 7-15A-5 · Exemption from tax.
- 7-15A-6 · Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls.
- 7-15A-7 · Tax rate for buses.
- 7-15A-8 · Mileage and weights to be used for computing tax.
- 7-15A-9 · Weight distance tax; payment to department; record-keeping requirements.
- 7-15A-10 · Repealed.
- 7-15A-11 · Repealed.
- 7-15A-12 · Weight distance tax identification permits; suspension and renewal.
- 7-15A-13 · Weight distance tax identification permit administrative fee.
- 7-15A-14 · Weight distance tax identification permit fund.
- 7-15A-15 · Taxpayers of weight distance tax; surety bond required; exceptions.
- 7-15A-16 · Civil penalties; under-mileage reporters; under-weight reporters.
- 7-16-1 · 7-16-1 to 7-16-26. Repealed.
- 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.