{"data":{"id":"us-nm/7-13-3","jurisdiction":"us-nm","citation":"7-13-3","heading":"Imposition and rate of tax; denomination as \"gasoline tax\".","body":"A. For the privilege of receiving gasoline in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of gasoline received in New Mexico.\nB. The tax imposed by Subsection A of this section shall be seventeen cents ($.17) per gallon received in New Mexico.\nC. The tax imposed by this section may be called the \"gasoline tax\".","path":["Chapter 7 - Taxation","ARTICLE 13 Gasoline Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"415462ab32bf7f3c86afb152cb7baf7b81c4257b7a5205ba906f9d2696510852","source_id":"us-nm","stale":false,"prev":"us-nm/7-13-2.1","next":"us-nm/7-13-3.1"},"notice":"GroundRules: Original legal text. Not legal advice."}