{"data":{"id":"us-nm/7-16a-12","jurisdiction":"us-nm","citation":"7-16A-12","heading":"Credit; special fuel excise tax; special fuel users.","body":"In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excise tax paid is furnished to the department.","path":["Chapter 7 - Taxation","ARTICLE 16A Special Fuels Supplier 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":"c67c51a4c2da27695d9ef3cbfdd30421bd9d6637a5f46cb9410b2e0822357af6","source_id":"us-nm","stale":false,"prev":"us-nm/7-16a-11","next":"us-nm/7-16a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}