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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 13A - Petroleum Products Loading Fee
Article 13A - Petroleum Products Loading Fee
Section 7-13A-1 - Short title.
Section 7-13A-2 - Definitions.
Section 7-13A-3 - Imposition and rate of fee; denomination as "petroleum products loading fee".
Section 7-13A-4 - Exemptions.
Section 7-13A-5 - Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator.
Section 7-13A-6 - Fee returns; payment of fee.
Section 7-13A-7 - Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal.