New Mexico Statutes
§ 7-9-110.2 — Deduction; compensating tax; locomotive engine fuel
New Mexico § 7-9-110.2
This text of New Mexico § 7-9-110.2 (Deduction; compensating tax; locomotive engine fuel) 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. § 7-9-110.2 (2026).
Text
The value of fuel to be loaded or used by a common carrier in a locomotive engine may be deducted in computing the compensating tax due. For the purposes of this section, "locomotive engine" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.
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Legislative History
Laws 2011, ch. 60, § 2 and Laws 2011, ch. 61, § 2.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-110.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-110.2.