As used in the Special Fuels Supplier Tax Act:

A. "biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets the American society for testing and materials specifications for biodiesel fuel, B100 or B99 blend stock for distillate fuels;

B. "blended biodiesel" means a diesel engine fuel that contains at least two percent biodiesel;

C. "bulk storage" means the storage of special fuels in any tank or receptacle, other than a supply tank, for the purpose of sale by a dealer or for use by a user or for any other purpose;

D. "bulk storage user" means a user who operates, owns or maintains bulk storage in this state from which the user places special fuel into the supply tanks of motor vehicles owned or operated by that user;

E. "dealer" means any person who sells and delivers special fuel to a user;

F. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

G. "government-licensed vehicle" means a motor vehicle lawfully displaying a registration plate, as defined in the Motor Vehicle Code [Chapter 66, Articles 1 to 8 NMSA 1978] issued by:

(1) the United States or any state, identifying the motor vehicle as belonging to the United States or any of its agencies or instrumentalities;

(2) the state of New Mexico, identifying the vehicle as belonging to the state of New Mexico or any of its political subdivisions, agencies or instrumentalities; or

(3) any state, identifying the motor vehicle as belonging to an Indian nation, tribe or pueblo or an agency or instrumentality thereof;

H. "gross vehicle weight" means the weight of a motor vehicle or combination motor vehicle without load, plus the weight of any load on the vehicle;

I. "highway" means every road, highway, thoroughfare, street or way, including toll roads, generally open to the use of the public as a matter of right for the purpose of motor vehicle travel and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair;

J. "motor vehicle" means any self-propelled vehicle or device that is either subject to registration pursuant to Section 66-3-1 NMSA 1978 or is used or may be used on the public highways in whole or in part for the purpose of transporting persons or property and includes any connected trailer or semitrailer;

K. "person" means an individual or any other entity, including, to the extent permitted by law, any federal, state or other government or any department, agency, instrumentality or political subdivision of any federal, state or other government;

L. "rack operator" means the operator of a refinery in this state, any person who blends special fuel in this state or the owner of special fuel stored at a pipeline terminal in this state;

M. "registrant" means any person who has registered a motor vehicle pursuant to the laws of this state or of another state;

N. "retailer" means a person who sells special fuel generally in quantities of less than two hundred fifty gallons and delivers the special fuel into the supply tanks of motor vehicles;

O. "sale" means any delivery, exchange, gift or other disposition;

P. "secretary" means the secretary of taxation and revenue or the secretary's delegate;

Q. "special fuel" means any diesel-engine fuel, biodiesel, blended biodiesel or kerosene used for the generation of power to propel a motor vehicle, except for gasoline, liquefied petroleum gas, compressed or liquefied natural gas and products specially prepared and sold for use in aircraft propelled by turbo-prop or jet engines;

R. "special fuel user" means any user who is a registrant, owner or operator of a motor vehicle using special fuel and having a gross vehicle weight in excess of twenty-six thousand pounds;

S. "state" or "jurisdiction" means a state, territory or possession of the United States, the District of Columbia, the commonwealth of Puerto Rico, a foreign country or a state or province of a foreign country;

T. "supplier" means any person, but not including a rack operator or the United States or any of its agencies except to the extent now or hereafter permitted by the constitution of the United States and laws thereof, who receives special fuel;

U. "supply tank" means any tank or other receptacle in which or by which fuel may be carried and supplied to the fuel-furnishing device or apparatus of the propulsion mechanism of a motor vehicle when the tank or receptacle either contains special fuel or special fuel is delivered into it;

V. "tax" means the special fuel excise tax imposed pursuant to the Special Fuels Supplier Tax Act, and, with respect to a special fuel user, "tax" includes any special fuel tax paid to another jurisdiction pursuant to a cooperative agreement to which the state is a party pursuant to Section 9-11-12 NMSA 1978;

W. "user" means any person other than the United States government or any of its agencies or instrumentalities; the state of New Mexico or any of its political subdivisions, agencies or instrumentalities; or an Indian nation, tribe or pueblo or any agency or instrumentality of an Indian nation, tribe or pueblo, who uses special fuel to propel a motor vehicle on the highways; and

X. "wholesaler" means a person who is not a supplier and who sells special fuel in quantities of two hundred fifty gallons or more and does not deliver special fuel into the supply tanks of motor vehicles.

History: 1978 Comp., § 7-16A-2, enacted by Laws 1992, ch. 51, § 2; 1993, ch. 272, § 4; 1995, ch. 16, § 14; 1997, ch. 192, § 5; 2005, ch. 109, § 8; 2013, ch. 109, § 1.

The 2013 amendment, effective May 1, 2013, defined "biodiesel" and "blended biodiesel"; clarified the definition of "special fuel"; added Subsections A and B; and in Subsection Q, after "diesel-engine fuel", added "biodiesel, blended biodiesel".

Laws 2013, ch. 109, § 6 provided the effective date of Laws 2013, ch. 109, was May 1, 2013, provided that prior to May 1, 2013 the provisions of the act were enacted into law. Laws 2013, ch. 109, § 7, contained an emergency clause and was approved April 2, 2013.

Applicability. — Laws 2013, ch. 109, § 5 provided that the provisions of Laws 2013, ch. 109 apply to special fuel received on or after:

A. May 1, 2013, provided that prior to May 1, 2013, provisions of this act are enacted into law; or

B. July 1, 2013.

The 2005 amendment, effective January 1, 2006, added the definition of "retailer" in Subsection L; added an exception in Subsection O to the definition of "special fuel" for fuel used in aircraft propelled by turbo-prop or jet engines; provided in Subsection T that "tax" includes any special fuel tax paid to another jurisdiction pursuant to a cooperative agreement; and added the definition of "wholesaler" in Subsection V.

The 1997 amendment, effective June 1, 1997, redesignated former Paragraphs E(1) and (2) as Paragraphs E(1) to (3), inserted "identifying the vehicle as belonging to the state of New Mexico" in Paragraph E(2), inserted "either subject to registration pursuant to Section 66-3-1 NMSA 1978 or is" in Subsection H, rewrote Subsections J and N, inserted "a rack operator or" in Subsection Q, deleted "within the meaning of 'received' as defined in this section" from the end of Subsection Q, deleted former Subsection T defining "use", redesignated former Subsection U as Subsection T, and made minor stylistic changes throughout the section.

The 1995 amendment, effective January 1, 1996, substituted "motor vehicle or combination motor vehicle" for "vehicle" in Subsection F; inserted "including toll roads" near the beginning of Subsection G; substituted "or any other legal entity" for "firm, partnership, company, corporation, cooperative association, receiver, estate, joint venture, syndicate, limited liability company or other association" in Subsection I; in Subsection N, deleted "kerosene, all other liquid fuels, including liquified petroleum gases and natural gas" following "diesel-engine fuel" and added the language beginning "or alternative fuel" at the end; and inserted "vehicle" in Subsection O.

The 1993 amendment, inserted "limited liability company" in Subsection I; substituted "twenty-six thousand pounds" for "twelve thousand pounds" in Subsection O; added "and any activity ancillary to that propulsion" at the end of Paragraph (2) of Subsection T; rewrote Subsection U, which read " 'user' means any person other than the United States government or an Indian nation, tribe or pueblo who uses special fuel to propel a motor vehicle on the highways"; and made minor stylistic changes throughout the section.