{"data":{"id":"us-nm/7-9-110.2","jurisdiction":"us-nm","citation":"7-9-110.2","heading":"Deduction; compensating tax; locomotive engine fuel.","body":"The value of fuel to be loaded or used by a common carrier in a locomotive engine may be deducted in computing the compensating tax due. For the purposes of this section, \"locomotive engine\" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.","path":["Chapter 7 - Taxation","ARTICLE 9 Gross Receipts and Compensating 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":"4a44d6eb6e75ce0a3d848cb65272799ab03b31097ca59e7b47ba494b946c4d57","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-110.1","next":"us-nm/7-9-110.3"},"notice":"GroundRules: Original legal text. Not legal advice."}