Section 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". 1953 Comp., § 72-27-3, enacted by Laws 1971, ch. 207, § 3; 1978, ch. 182, § 23; 1979, ch. 166, § 6; 1985, ch. 35, § 1; 1987, ch. 347, § 12; 1989, ch. 356, § 9; 1993, ch. 32, § 2; 1993, ch. 357, § 9; 1994, ch. 5, § 22; 1995, ch. 6, § 10.