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selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by Section 7-13-3, 7-16-3 [repealed] or 7-16A-3 NMSA 1978 or the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978] has been paid and not refunded.

History: 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.

Bracketed material. — Laws 1992, ch. 51, § 23 repealed 7-16-3 NMSA 1978, effective January 1, 1993.

Cross references. — For other fuel related exemptions, see 7-9-32 to 7-9-34, 7-9-36 and 7-9-37 NMSA 1978.

The 1995 amendment, effective January 1, 1996, inserted "or alternative fuel" and "or the Alternative Fuel Tax Act".

The 1993 amendment, effective July 1, 1993, deleted the subsection designation "A" at the beginning; inserted "7-16A-3"; deleted former Subsection B, pertaining to the exemption of receipts from selling and use of ethanol blended fuel; and made a minor stylistic change.

Constitutionality of deduction for ethanol-blended fuel. — Former section 7-13-4.1 NMSA 1978 discriminated between the tax treatment of ethanol-blended fuel manufactured in New Mexico and ethanol-blended fuel manufactured elsewhere; this discrimination violated the commerce clause. Giant Indus. Ariz., Inc. v. Taxation & Revenue Dep't, 1990-NMCA-074, 110 N.M. 442, 796 P.2d 1138.

Am. Jur. 2d, A.L.R. and C.J.S. references. — Exemption, from sales or use tax, of water, oil, gas, other fuel, or electricity provided for residential purposes, 15 A.L.R.4th 269.