New Mexico Statutes
§ 7-13-3 — Imposition and rate of tax; denomination as "gasoline tax"
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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New Mexico § 7-13-3 (Imposition and rate of tax; denomination as "gasoline tax") — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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; reversals