New Mexico Statutes
§ 7-16A-12 — Credit; special fuel excise tax; special fuel users
New Mexico § 7-16A-12
This text of New Mexico § 7-16A-12 (Credit; special fuel excise tax; special fuel users) 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. § 7-16A-12 (2026).
Text
In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excise tax paid is furnished to the department.
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Legislative History
Laws 1992, ch. 51, § 12; 1997, ch. 192, § 10.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-16A-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-16A-12.