New Mexico Statutes
§ 7-13-3 — Imposition and rate of tax; denomination as "gasoline tax"
New Mexico § 7-13-3
This text of New Mexico § 7-13-3 (Imposition and rate of tax; denomination as "gasoline tax") is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-13-3 (2026).
Text
A.For the privilege of receiving gasoline in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of gasoline received in New Mexico.
B.The tax imposed by Subsection A of this section shall be seventeen cents ($.17) per gallon received in New Mexico.
C.The tax imposed by this section may be called the "gasoline tax".
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Legislative History
1953 Comp., § 72-27-3, enacted by Laws 1971, ch. 207, § 3; 1978, ch. 182, §
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-13-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-13-3.