{"data":{"id":"us-nm/7-16a-3","jurisdiction":"us-nm","citation":"7-16A-3","heading":"Imposition and rate of tax; denomination as special fuel excise tax.","body":"A. For the privilege of receiving or using special fuel in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of special fuel received in New Mexico.\nB. The tax imposed by Subsection A of this section shall be twenty-one cents ($.21) per gallon of special fuel received or used in New Mexico.\nC. The tax imposed by this section may be called the \"special fuel excise tax\".","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":"a7e58a16619ebf41fd713b017c0b5b37ebd6e001e7ff56f2996fc592520fd3ea","source_id":"us-nm","stale":false,"prev":"us-nm/7-16a-2.1","next":"us-nm/7-16a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}