{"data":{"id":"us-nm/7-9-26","jurisdiction":"us-nm","citation":"7-9-26","heading":"Exemption; gross receipts and compensating tax; fuel.","body":"Exempted from the gross receipts and compensating tax are the receipts from selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by Section 7-13-3, 7-16A-3 or 7-16B-4 NMSA 1978 has been paid and not refunded.","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":"e65d23d555fd5bdf8a0241d169ed1a0dc16d5c4163f1d0c387d751fa6f2cb67d","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-25","next":"us-nm/7-9-26.1"},"notice":"GroundRules: Original legal text. Not legal advice."}