State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-13 > Section-7-13-37-13-3. 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".
