N.M. Stat. § 7-9-26

Current through 2024, ch. 69

Section 7-9-26 - Exemption; gross receipts and compensating tax; fuel

Exempted from the gross receipts and compensating tax are the receipts from selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by Section 7-13-3, 7-16A-3 or 7-16B-4 NMSA 1978 has been paid and not refunded.

NMS § 7-9-26

1953 Comp., § 72-16A-12.14, enacted by Laws 1969, ch. 144, § 19; 1971, ch. 176, § 1; 1980, ch. 105, § 2; 1981, ch. 175, § 1; 1983, ch. 225, § 1; 1993, ch. 31, § 7; 1995, ch. 16, § 12.

Amended by 2023, c. 85,s. 12, eff. 7/1/2023.