Chapter 7 — Chapter 7

A "special fuel inventory tax refund" is established measured by the quantity of gallons of special fuel in the possession of a supplier or bulk storage user on the day in which a decrease in the special fuel excise tax rate is effective. The refund event is the existence of an i…

ANNOTATIONS Repeals. — Laws 1995, ch. 16, § 16 repealed 7-16A-7 NMSA 1978, as enacted by Laws 1992, ch. 51, § 7, relating to flat tax for liquefied petroleum gas-powered and natural gas-powered vehicles, effective January 1, 1996. For provisions of former section, see the 1994 NM…

History: Laws 1992, ch. 51, § 8; 1993, ch. 272, § 5; 1997, ch. 192, § 7; 2006, ch. 74, § 3.

Rack operators and special fuel suppliers shall file tax returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which special fuel is received in New Mexico. Payment of the tax shall be made with or prior t…

Retailers shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which special fuel is purchased in New Mexico. The department may require that the information returns be provided th…

Wholesalers shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which special fuel is sold in New Mexico. The department may require that the information returns be provided throu…

Rack operators shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which special fuel is distributed in New Mexico. The department may require that the information returns be prov…

biodiesel. A. A taxpayer that deducts an amount of special fuel that is biodiesel from the total amount of special fuel received in New Mexico pursuant to Paragraph (2) of Subsection H of Section 7-16A-10 NMSA 1978 shall report the deducted amount separately with the taxpayer's r…

Chapter 7, Article 16B NMSA 1978 may be cited as the "Alternative Fuel Tax Act". History: Laws 1995, ch. 16, § 1; 2014, ch. 34, § 1.

The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcem…

To encourage the use of alternative fuel for the propulsion of motor vehicles on the roads of New Mexico, thereby increasing the market for supplies of New Mexico natural gas and reducing harmful environmental emissions, it is the purpose of the Alternative Fuel Tax Act to provid…

As used in the Alternative Fuel Tax Act: A. "alternative fuel" means liquefied petroleum gas, compressed natural gas, liquefied natural gas or a water-phased hydrocarbon fuel emulsion consisting of a hydrocarbon base and water in an amount not less than twenty percent by volume o…

excise tax. A. For the privilege of distributing alternative fuel in this state, there is imposed an excise tax at a rate provided in Subsection C of this section on each gallon of alternative fuel distributed in New Mexico. B. The tax imposed by this section may be called the "a…

A. Alternative fuel distributed to or used by the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax. B. Alternative fuel distr…

A. Alternative fuel distributors shall file alternative fuel excise tax returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which alternative fuel is distributed in New Mexico. Payment of the alternative…

A. Alternative fuel users who elect to be subject to the provisions of Subsection D of Section 4 [7-16B-4 NMSA 1978] of the Alternative Fuel Tax Act shall pay the annual tax concurrent with vehicle registration. B. The department shall issue an alternative fuel user permit in a f…

A. The department shall issue a license valid for up to three years to each alternative fuel distributor upon the filing of an application by the alternative fuel distributor acceptable to the department. B. To secure an alternative fuel distributor license, an applicant shall: (…

It is a violation of the Alternative Fuel Tax Act to: A. operate a motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Alternative Fuel Tax Act as being the motor vehicle's fuel supply tank, and a carbu…

Chapter 7, Article 17 NMSA 1978 may be cited as the "Liquor Excise Tax Act". History: 1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1.

The tax imposed by the Liquor Excise Tax Act is to be paid on or before the twenty- fifth day of the month following the month in which the taxable event occurs. History: 1953 Comp., § 46-7-22, enacted by Laws 1966, ch. 49, § 8; 1971, ch. 22, § 3; recompiled as 1953 Comp., § 72-3…

The department shall allow a claim for refund or credit as provided in Sections 7-1- 26 and 7-1-29 NMSA 1978 for the tax imposed by Section 7-17-5 NMSA 1978 and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption …

tax. A. The department shall interpret the provisions of the Liquor Excise Tax Act. B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcemen…

As used in the Liquor Excise Tax Act: A. "alcoholic beverages" means distilled or rectified spirits, potable alcohol, brandy, whiskey, rum, gin, aromatic bitters or any similar beverage, including blended or fermented beverages, dilutions or mixtures of one or more of the foregoi…

ANNOTATIONS Repeals. — Laws 1982, ch. 111, § 2, repealed 7-17-3 NMSA 1978, relating to the imposition of a wholesaler's tax and the rate thereof. Laws 1982, ch. 111, § 3, provided that § 2 of the act would become effective on the day when the supreme court found the tax credit pr…

ANNOTATIONS Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-4 NMSA 1978, as enacted by Laws 1966, ch. 49, § 4, and recompiled by Laws 1973, ch. 166, § 2, relating to presumption of taxability under the Liquor Control Act, effective July 1, 1984.

A. There is imposed on a wholesaler who sells alcoholic beverages on which the tax imposed by this section has not been paid an excise tax, to be referred to as the "liquor excise tax", at the following rates on alcoholic beverages sold: (1) on spirituous liquors, except as provi…

ANNOTATIONS Repeals. — Laws 1983, ch. 213, § 38, repealed 7-17-5.1 NMSA 1978, relating to the effective date of Laws 1982, ch. 111, §§ 1 and 2, effective July 1, 1983.

transfers. A. A wholesaler may deduct the liters of spirituous liquors, gallons of beer and liters of wine sold and shipped to a person in another state from the units of alcoholic beverages subject to the tax imposed by the Liquor Excise Tax Act; provided that the department may…

ANNOTATIONS Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-7 NMSA 1978, as enacted by Laws 1971, ch. 22, § 1, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.

ANNOTATIONS Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-8 NMSA 1978, as enacted by Laws 1971, ch. 22, § 2, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.

forces. Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities. History: 1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953…

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-1 NMSA 1978, as enacted by Laws 1975, ch. 263, § 1, relating to the short title of the Electrical Energy Tax Act, effective July 1, 1982.

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-2 NMSA 1978, as enacted by Laws 1975, ch. 263, § 2, relating to definitions, effective July 1, 1982.

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-3 NMSA 1978, as enacted by Laws 1975, ch. 263, § 3, relating to imposition of tax, rate, denomination as electrical energy tax, effective July 1, 1982.

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-4 NMSA 1978, as enacted by Laws 1975, ch. 263, § 4, relating to measurement and recording of kilowatt hours of electricity, effective July 1, 1982.

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-5 NMSA 1978, as enacted by Laws 1975, ch. 263, § 5, relating to reports and remittances, effective July 1, 1982.

ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-6 NMSA 1978, as enacted by Laws 1975, ch. 263, § 6, relating to relief from other taxes, effective July 1, 1982. ARTICLE 18A Controlled Substance Tax (Repealed.)

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-1 NMSA 1978, as enacted by Laws 1989, ch. 327, § 2, relating to the short title of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-2 NMSA 1978, as enacted by Laws 1989, ch. 327, § 3, relating to definitions of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-3 NMSA 1978, as enacted by Laws 1989, ch. 327, § 4, relating to imposition and rate of tax, denomination as "controlled substance tax", effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 …

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-4 NMSA 1978, as enacted by Laws 1989, ch. 327, § 5, relating to exemption, controlled substance tax, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-5 NMSA 1978, as enacted by Laws 1989, ch. 327, § 6, relating to administration of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-6 NMSA 1978, as enacted by Laws 1989, ch. 327, § 7, relating to judicial proceedings, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-7 NMSA 1978, as enacted by Laws 1989, ch. 327, § 8, relating to notification of district attorney, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com. ARTICLE 19 Supple…

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-1 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 1, relating to the short title of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOne…

Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the "Supplemental Municipal Gross Receipts Tax Act". History: Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32.

As used in the Supplemental Municipal Gross Receipts Tax Act: A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "governin…

receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required. A. The majority of the members elected to the governing body of a municipality may enact an ordinance imposing an excise tax on any person engaging in business in the munic…

Receipts and Compensating Tax Act and requirements of the department. A. Any ordinance imposing a supplemental municipal gross receipts tax shall adopt by reference the same definitions and the same provisions relating to exemptions and deductions as are contained in the Gross Re…

No supplemental municipal gross receipts tax shall be imposed on the gross receipts arising from a business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 197…