0001| SENATE BILL 82
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003| INTRODUCED BY
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0004| Carroll H. Leavell
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| AMENDING AND ENACTING SECTIONS OF THE GASOLINE TAX ACT TO
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0012| CHANGE AND CLARIFY WHEN GASOLINE IS RECEIVED FOR PURPOSES OF
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0013| THE IMPOSITION OF THE GASOLINE TAX.
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0014|
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0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0017| Chapter 207, Section 2, as amended) is amended to read:
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0018| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0019| A. "aviation gasoline" means gasoline sold for use
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0020| in aircraft propelled by engines other than turbo-prop or jet-
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0021| type engines;
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0022| B. "department" means the taxation and revenue
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0023| department, the secretary of taxation and revenue or any
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0024| employee of the department exercising authority lawfully
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0025| delegated to that employee by the secretary;
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0001| C. "distributor" means any person, not including
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0002| the United States of America or any of its agencies except to
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0003| the extent now or hereafter permitted by the constitution and
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0004| laws thereof, who receives gasoline in this state.
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0005| "Distributor" shall be construed so that a person
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0006| simultaneously may be both a distributor and a retailer or
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0007| importer;
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0008| D. "drip gasoline" means a combustible hydrocarbon
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0009| liquid formed as a product of condensation from either
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0010| associated or nonassociated natural or casing head gas and
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0011| that remains a liquid at room temperature and pressure;
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0012| E. "ethanol blended fuel" means gasoline
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0013| containing a minimum of ten percent by volume of denatured
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0014| ethanol, of at least one hundred ninety-nine proof, exclusive
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0015| of denaturants;
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0016| F. "fuel supply tank" means any tank or other
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0017| receptacle in which or by which fuel may be carried and
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0018| supplied to the fuel-furnishing device or apparatus of the
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0019| propulsion mechanism of a motor vehicle when the tank or
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0020| receptacle either contains gasoline or gasoline is delivered
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0021| into it;
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0022| G. "gallon" means the quantity of liquid necessary
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0023| to fill a standard United States gallon liquid measure or that
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0024| same quantity adjusted to a temperature of sixty degrees
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0025| fahrenheit at the election of any distributor, but a
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0001| distributor shall report on the same basis for a period of at
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0002| least one year;
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0003| H. "gasoline" means any flammable liquid
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0004| hydrocarbon used primarily as fuel for the propulsion of motor
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0005| vehicles, motorboats or aircraft except for diesel engine
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0006| fuel, kerosene, liquefied petroleum gas, compressed or
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0007| liquefied natural gas and products specially prepared and sold
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0008| for use in aircraft propelled by turbo-prop or jet-type
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0009| engines;
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0010| I. "government-licensed vehicle" means a motor
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0011| vehicle lawfully displaying a registration plate, as defined
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0012| in the Motor Vehicle Code, issued by the United States or any
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0013| state, identifying the motor vehicle as belonging to the
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0014| United States or any of its agencies or instrumentalities or
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0015| an Indian nation, tribe or pueblo or any of its political
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0016| subdivisions, agencies or instrumentalities;
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0017| J. "highway" means every road, highway,
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0018| thoroughfare, street or way, including toll roads, generally
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0019| open to the use of the public as a matter of right for the
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0020| purpose of motor vehicle travel regardless of whether it is
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0021| temporarily closed for the purpose of construction,
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0022| reconstruction, maintenance or repair;
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0023| K. "motor vehicle" means any self-propelled
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0024| vehicle or device that is either subject to registration under
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0025| Section 66-3-1 NMSA 1978 or used or that may be used on the
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0001| public highways in whole or in part for the purpose of
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0002| transporting persons or property and includes any connected
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0003| trailer or semitrailer;
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0004| L. "person" means an individual or any other
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0005| entity, including, to the extent permitted by law, any
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0006| federal, state or other government or any department, agency,
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0007| instrumentality or political subdivision of any federal, state
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0008| or other government;
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0009| M. "rack operator" means the operator of a
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0010| refinery in this state or the owner of gasoline stored at a
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0011| pipeline terminal in this state;
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0012| [N. "received" means:
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(1)
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(a) gasoline that is produced, refined,
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manufactured, blended or compounded at a refinery in this
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state or stored at a pipeline terminal in this state by any
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person is "received" by such person when it is loaded there
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into tank cars, tank trucks, tank wagons or other types of
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transportation equipment or when it is placed into any tank or
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other container from which sales or deliveries not involving
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transportation are made;
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(b) when, however, such gasoline is
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delivered at the refinery or pipeline terminal to another
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person registered as a distributor under the Gasoline Tax Act,
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then it is "received" by the distributor to whom it is so
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delivered;
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(c) when such gasoline is delivered
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at the refinery or pipeline terminal to another person not
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registered as a distributor under the Gasoline Tax Act for the
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account of a person that is so registered, it is "received"
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by the distributor for whose account it is delivered; and
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(d) when gasoline is shipped to a
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distributor, or for the account of a distributor, away from
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the refinery or pipeline terminal, it is "received" by the
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distributor where it is unloaded;
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(2) notwithstanding the provisions of
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Paragraph (1) of this subsection, when gasoline is shipped or
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delivered from a refinery or pipeline terminal to another
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refinery or pipeline terminal, such gasoline is not "received"
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by reason of such shipment or delivery;
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(3) any product other than gasoline that is
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blended to produce gasoline other than at a refinery or
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pipeline terminal in this state is "received" by a person who
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is the owner thereof at the time and place the blending is
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completed; and
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(4) except as otherwise provided, gasoline is
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"received" at the time and place it is first unloaded in this
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state and by the person who is the owner thereof immediately
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preceding the unloading, unless the owner immediately after
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the unloading is a registered distributor, in which case such
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registered distributor is considered as having received the
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gasoline;
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O.] N. "retailer" means a person who sells
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0004| gasoline generally in quantities of thirty-five gallons or
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0005| less and delivers such gasoline into the fuel supply tanks of
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0006| motor vehicles. "Retailer" shall be construed so that a
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0007| person simultaneously may be both a retailer and a distributor
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0008| or wholesaler;
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0009| [P.] O. "secretary" means the secretary of
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0010| taxation and revenue or the secretary's delegate;
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0011| [Q.] P. "taxpayer" means a person required to
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0012| pay gasoline tax;
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0013| [R.] Q. "unloaded" means removal of gasoline
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0014| from tank cars, tank trucks, tank wagons or other types of
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0015| transportation equipment into a nonmobile container at the
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0016| place at which the unloading takes place; and
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0017| [S.] R. "wholesaler" means a person who is not
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0018| a distributor and who sells gasoline in quantities of thirty-
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0019| five gallons or more and does not deliver such gasoline into
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0020| the fuel supply tanks of motor vehicles. "Wholesaler" shall
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0021| be construed so that a person simultaneously may be a
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0022| wholesaler and a retailer."
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0023| Section 2. A new section of the Gasoline Tax Act is
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0024| enacted to read:
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0025| "[NEW MATERIAL] WHEN GASOLINE IS RECEIVED.--
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0001| A. Gasoline that is produced, refined,
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0002| manufactured, blended or compounded at a refinery in this
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0003| state or stored at a pipeline terminal in this state by any
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0004| person is received by such person when it is loaded there into
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0005| tank cars, tank trucks, tank wagons or other types of
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0006| transportation equipment or when it is placed into any tank or
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0007| other container from which sales or deliveries not involving
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0008| transportation are made; however:
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0009| (1) when such gasoline is delivered at the
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0010| refinery or pipeline terminal to another person registered as
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0011| a distributor under the Gasoline Tax Act, then it is received
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0012| at that time and place by the distributor to whom it is so
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0013| delivered; and
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0014| (2) when such gasoline is delivered at the
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0015| refinery or pipeline terminal to another person not registered
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0016| as a distributor under the Gasoline Tax Act for the account of
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0017| a person that is so registered, then it is received at that
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0018| time and place by the distributor for whose account it is
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0019| delivered.
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0020| B. Any product other than gasoline that is blended
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0021| to produce gasoline other than at a refinery or pipeline
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0022| terminal in this state is received by a person who is the
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0023| owner thereof at the time and place the blending is completed.
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0024| C. Gasoline imported into New Mexico by any means
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0025| other than in the fuel supply tank of a motor vehicle or by
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0001| pipeline is received at the time and place it is imported into
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0002| this state. The person who owns the gasoline at the time of
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0003| importation receives the gasoline and shall pay the gasoline
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0004| tax.
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0005| D. If gasoline is received within the exterior
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0006| boundaries of an Indian reservation or pueblo grant in this
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0007| state and the person receiving the gasoline is immune from
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0008| state taxation, then the gasoline is also received when the
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0009| gasoline is transported off that reservation or pueblo grant
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0010| by any means other than in the fuel supply tank of a motor
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0011| vehicle. Any person who owns the gasoline, other than in the
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0012| fuel supply tank of a motor vehicle, after the transportation
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0013| off that reservation or pueblo grant receives the gasoline and
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0014| shall pay the gasoline tax unless the gasoline tax has been
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0015| paid by a previous owner.
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0016| E. If gasoline is received outside the exterior
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0017| boundaries of an Indian reservation or pueblo grant in this
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0018| state but still within Indian country, as defined by federal
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0019| law, of that reservation or pueblo grant and the person
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0020| receiving the gasoline is immune from state taxation, then the
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0021| gasoline is also received when the gasoline is transported off
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0022| that Indian country by any means other than in the fuel supply
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0023| tank of a motor vehicle. Any person who owns the gasoline,
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0024| other than in the fuel supply tank of a motor vehicle, after
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0025| the transportation off that Indian country receives the
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0001| gasoline and shall pay the gasoline tax unless the gasoline
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0002| tax has been paid by a previous owner."
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0003| Section 3. EFFECTIVE DATE.--The effective date of the
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0004| provisions of this act is January 1, 1999.
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0005|
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