New Mexico Statutes
§ 7-13A-4 — Exemptions
New Mexico § 7-13A-4
This text of New Mexico § 7-13A-4 (Exemptions) 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. § 7-13A-4 (2026).
Text
A.Petroleum products that are either loaded into cargo tanks in New Mexico and exported for resale and consumption outside of New Mexico or are imported into New Mexico and subsequently exported for resale and consumption outside of New Mexico are exempt from the imposition of the petroleum products loading fee.
B.Petroleum products sold to the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof are exempt from the imposition of the petroleum products loading fee.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1978 Comp., § 7-13A-4, enacted by Laws 1991, ch. 9, § 34.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-13A-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-13A-4.