0001| HOUSE BILL 47
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0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
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0003| 1996
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0004| INTRODUCED BY
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0005| JERRY W. SANDEL
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0006|
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0007|
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0008|
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0009| FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
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0010|
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0011| AN ACT
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0012| RELATING TO TAXATION; AMENDING THE GASOLINE TAX ACT, THE
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0013| PETROLEUM PRODUCTS LOADING FEE ACT AND THE SPECIAL FUELS
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0014| SUPPLIER TAX ACT TO CHANGE THE DEFINITION OF WHEN GASOLINE OR
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0015| SPECIAL FUEL IS RECEIVED AND WHO RECEIVES IT FOR PURPOSES OF
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0016| IMPOSING CERTAIN TAXES; CHANGING THE BOND REQUIREMENTS FOR
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0017| CERTAIN TAXPAYERS; AMENDING AND ENACTING SECTIONS OF THE NMSA
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0018| 1978; DECLARING AN EMERGENCY.
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0019|
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0020| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0021| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0022| Chapter 207, Section 2, as amended) is amended to read:
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0023| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0024| A. "aviation gasoline" means [any flammable
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liquid used primarily as fuel for the propulsion of motor
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vehicles, motorboats or aircraft. "Gasoline" does not include
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diesel-engine fuel, kerosene, liquefied petroleum gas, natural
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gas and products specially prepared and] gasoline sold for
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0004| use in [the] aircraft propelled by engines other than turbo-prop or jet-type engines;
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0005| B. "department" means the taxation and revenue
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0006| department, the secretary of taxation and revenue or any
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0007| employee of the department exercising authority lawfully
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0008| delegated to that employee by the secretary;
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0009| [C. "secretary" means the secretary of taxation and
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revenue or the secretary's delegate;
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D. "motor vehicle" means any self-propelled vehicle
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suitable for operation on highways;
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E. "highway" means every way or place, including
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toll roads, generally open to or intended to be used for public
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travel by motor vehicles, regardless of whether it is
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temporarily closed;
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F.] C. "distributor" means any person, but not
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0018| including the United States of America or any of its agencies
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0019| except to the extent now or hereafter permitted by the
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0020| constitution and laws thereof, who receives gasoline [within
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the meaning of "received" as defined in this section;
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G. "wholesaler" means any person not a distributor
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who sells gasoline in quantities of thirty-five gallons or more
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and does not deliver such gasoline into the fuel supply tanks of
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motor vehicles;
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H. "retailer" means any person who sells gasoline in
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quantities of thirty-five gallons or less and delivers such
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gasoline into the fuel supply tanks of motor vehicles;
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I. the definitions of "distributor", "wholesaler"
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and "retailer" shall be construed so that a person may at the
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same time be a retailer and a distributor or a retailer and a
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wholesaler;
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J. "person" means:
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(1) any individual, estate, trust, receiver,
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cooperative association, club, corporation, company, firm,
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partnership, limited liability company, limited liability
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partnership, joint venture, syndicate or other entity, including
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any gas, water or electric utility owned or operated by a
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county, municipality or other political subdivision of the
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state; or
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(2) the United States or any agency or
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instrumentality thereof or the state of New Mexico or any
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political subdivision thereof;
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K. "received" means:
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(1)
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(a) gasoline which is produced, refined,
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manufactured, blended or compounded at a refinery in this state
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or stored at a pipeline terminal in this state by any person is
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"received" by such person when it is loaded there into tank
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cars, tank trucks, tank wagons or other types of transportation
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equipment or when it is placed into any tank or other container
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from which sales or deliveries not involving transportation are
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made;
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(b) when, however, such gasoline is
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shipped or delivered to another person registered as a
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distributor under the Gasoline Tax Act, then it is "received" by
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the distributor to whom it is so shipped or delivered; and
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(c) further, when such gasoline is
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shipped or delivered to another person not registered as a
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distributor under the Gasoline Tax Act for the account of a
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person that is so registered, it is "received" by the
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distributor for whose account it is shipped;
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(2) notwithstanding the provisions of Paragraph
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(1) of this subsection, when gasoline is shipped or delivered
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from a refinery or pipeline terminal to another refinery or
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pipeline terminal, such gasoline is not "received" by reason of
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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 pipeline
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terminal in this state is "received" by a person who is the
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owner thereof at the time and place the blending is completed;
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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 the
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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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L. "drip gasoline" means a combustible hydrocarbon
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liquid formed as a product of condensation from either
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associated or nonassociated natural or casing-head gas which
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remains a liquid at existing atmospheric temperature and
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pressure;
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M. "gallon" means the quantity of liquid necessary
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to fill a standard United States gallon liquid measure or that
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same quantity adjusted to a temperature of sixty degrees
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fahrenheit at the election of any distributor, but a distributor
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shall report on the same basis for a period of at least one
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year; and
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N. "ethanol blended fuel" means gasoline received in
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New Mexico containing a minimum of ten percent by volume of
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denatured ethanol, of at least one hundred ninety-nine proof,
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exclusive of denaturants] in accordance with Section 7-13-2.1
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0020| NMSA 1978; "distributor" shall be construed so that a person
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0021| simultaneously may be both a distributor and a retailer;
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0022| D. "drip gasoline" means a combustible hydrocarbon
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0023| liquid formed as a product of condensation from either
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0024| associated natural or casing head gas and that remains a liquid
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0025| at room temperature and pressure;
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0001| E. "ethanol-blended fuel" means gasoline received
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0002| in New Mexico containing a minimum of ten percent by volume of
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0003| denatured ethanol, of at least one hundred ninety-nine proof,
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0004| exclusive of denaturants;
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0005| F. "gallon" means the quantity of liquid necessary
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0006| to fill a standard United States gallon liquid measure or that
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0007| same quantity adjusted to a temperature of sixty degrees
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0008| fahrenheit at the election of any distributor, but a distributor
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0009| shall report on the same basis for a period of at least one
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0010| year;
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0011| G. "gasoline" means any flammable liquid used
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0012| primarily as fuel for the propulsion of motor vehicles,
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0013| motorboats or aircraft. "Gasoline" does not include diesel
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0014| engine fuel, kerosene, liquefied petroleum gas, compressed or
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0015| liquefied natural gas or products specially prepared and sold
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0016| for use in aircraft propelled by turbo-prop or jet-type
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0017| engines;
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0018| H. "highway" means every road, highway,
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0019| thoroughfare, street or way, including toll roads, generally
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0020| open to the use of the public as a matter of right for the
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0021| purpose of motor vehicle travel regardless of whether it is
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0022| temporarily closed for the purpose of construction,
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0023| reconstruction, maintenance or repair;
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0024| I. "motor vehicle" means any self-propelled vehicle
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0025| or device that is either subject to registration pursuant to
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0001| Section 66-3-1 NMSA 1978 or used or may be used on the public
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0002| highways in whole or in part for the purpose of transporting
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0003| persons or property and includes any connected trailer or
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0004| semitrailer;
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0005| J. "person" means an individual or any other
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0006| entity, including, to the extent permitted by law, any federal,
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0007| state or other government or any department, agency,
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0008| instrumentality or political subdivision of any federal, state
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0009| or other government;
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0010| K. "retailer" means a person who sells gasoline
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0011| generally in quantities of thirty-five gallons or less and
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0012| delivers such gasoline into the fuel supply tanks of motor
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0013| vehicles. "Retailer" shall be construed so that a person
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0014| simultaneously may be both a retailer and a distributor or
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0015| wholesaler;
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0016| L. "secretary" means the secretary of taxation and
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0017| revenue or the secretary's delegate;
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0018| M. "taxpayer" means a person required to pay
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0019| gasoline tax; and
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0020| N. "wholesaler" means a person who is not a
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0021| distributor and who sells gasoline in quantities of thirty-five
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0022| gallons or more and does not deliver gasoline into the fuel
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0023| supply tanks of motor vehicles. "Wholesaler" shall be construed
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0024| so that a person simultaneously may be a wholesaler and a
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0025| retailer."
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0001| Section 2. A new section of the Gasoline Tax Act, Section
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0002| 7-13-2.1 NMSA 1978, is enacted to read:
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0003| "7-13-2.1. [NEW MATERIAL] WHEN GASOLINE RECEIVED--WHO
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0004| RECEIVES GASOLINE.--
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0005| A. Gasoline produced, refined, manufactured, blended
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0006| or compounded at a refinery or other facility in this state or
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0007| stored at a pipeline terminal in this state is received in this
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0008| state when it is first loaded into tank cars, tank trucks, tank
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0009| wagons or any other type of transportation equipment or when it
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0010| is placed into any tank or other container from which sales or
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0011| deliveries not involving transportation are made. If the
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0012| loading or placement takes place within the exterior boundaries
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0013| of an Indian reservation or pueblo grant and the person
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0014| receiving the gasoline is immune from state taxation, the
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0015| gasoline is also received when the gasoline is transported by
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0016| any means other than by pipeline off the Indian reservation or
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0017| pueblo grant.
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0018| B. Gasoline is received in New Mexico when it is
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0019| imported by any means other than by pipeline into New Mexico.
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0020| If the importation takes place within the exterior boundaries of
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0021| an Indian reservation or pueblo grant and the person receiving
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0022| the gasoline is immune from state taxation, the gasoline is also
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0023| received when the gasoline is transported by any means other
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0024| than by pipeline off the Indian reservation or pueblo grant.
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0025| C. The person who owns gasoline at the time the
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0001| gasoline is received is the person who has received the gasoline
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0002| in New Mexico. Any person, other than the owner of the gasoline
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0003| or a pipeline or common carrier transporting the gasoline for
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0004| another, who possesses the gasoline at the time the gasoline is
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0005| received has also received the gasoline and is liable for paying
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0006| the gasoline tax due with respect to the gasoline received if
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0007| the owner of the gasoline at the time the gasoline is received
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0008| fails to report or pay in accordance with Subsection D of this
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0009| section.
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0010| D. A person who receives gasoline in New Mexico is
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0011| required to file gasoline tax returns and to pay gasoline tax on
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0012| the gasoline the person receives except that, if the person
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0013| receiving gasoline within the exterior boundaries of an Indian
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0014| reservation or pueblo grant is immune from the imposition of
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0015| gasoline tax, that person shall collect the gasoline tax from
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0016| any person not immune who next receives the gasoline and shall
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0017| report and pay over the collected tax pursuant to Section 7-13-5
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0018| NMSA 1978."
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0019| Section 3. Section 7-13-4 NMSA 1978 (being Laws 1991,
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0020| Chapter 9, Section 32) is amended to read:
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0021| "7-13-4. DEDUCTIONS--GASOLINE TAX.--In computing the
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0022| gasoline tax due, the following amounts of gasoline may be
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0023| deducted from the total amount of gasoline received in New
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0024| Mexico during the tax period, provided that satisfactory proof
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0025| thereof is furnished to the department:
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0001| A. gasoline received in New Mexico, but sold for
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0002| export or exported from this state by a distributor other than
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0003| in the fuel supply tank of a motor vehicle; and
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0004| B. gasoline received in New Mexico sold to the
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0005| United States or any agency or instrumentality thereof for the
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0006| exclusive use of the United States or any agency or
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0007| instrumentality thereof. Gasoline sold to the United States
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0008| includes gasoline delivered into the supply tank of a
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0009| government-licensed vehicle of the United States."
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0010| Section 4. A new section of the Gasoline Tax Act is
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0011| enacted to read:
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0012| "[NEW MATERIAL] BOND REQUIRED OF TAXPAYERS.--
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0013| A. Except as provided in Subsection H of this
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0014| section, every taxpayer shall file with the department a bond on
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0015| a form approved by the attorney general with a surety company
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0016| authorized by the state corporation commission to transact
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0017| business in this state as a surety and upon which bond the
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0018| taxpayer is the principal obligor and the state the obligee.
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0019| The bond shall be conditioned upon the prompt filing of true
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0020| reports and the payment by the taxpayer to the department of all
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0021| taxes levied by the Gasoline Tax Act, together with all
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0022| applicable penalties and interest.
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0023| B. In lieu of the bond, the taxpayer may elect to
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0024| file with the department cash or bonds of the United States or
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0025| New Mexico or of any political subdivision of the state.
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0001| C. The total amount of the bond, cash or securities
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0002| required of any taxpayer shall be fixed by the department and
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0003| may be increased or reduced by the department at any time,
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0004| subject to the limitations provided in this section.
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0005| D. In fixing the total amount of the bond, cash or
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0006| securities required of any taxpayer required to post bond, the
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0007| department shall require an equivalent in total amount to at
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0008| least two times the amount of the department's estimate of the
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0009| taxpayer's monthly gasoline tax, determined in such manner as
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0010| the secretary may deem proper; provided, however, the total
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0011| amount of bond, cash or securities required of a taxpayer shall
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0012| never be less than one thousand dollars ($1,000).
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0013| E. In the event the department decides that the
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0014| amount of the existing bond, cash or securities is insufficient
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0015| to insure payment to this state of the amount of the gasoline
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0016| tax and any penalties and interest for which the taxpayer is or
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0017| may at any time become liable, then the taxpayer shall, upon
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0018| written demand of the department mailed to the last known
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0019| address of the taxpayer as shown on the records of the
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0020| department, file an additional bond, cash or securities in the
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0021| manner, form and amount determined by the department to be
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0022| necessary to secure at all times the payment by the taxpayer of
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0023| all taxes, penalties and interest due pursuant to the Gasoline
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0024| Tax Act.
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0025| F. A surety on a bond furnished by a taxpayer as
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0001| required by this section shall be released and discharged from
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0002| all liability accruing on the bond after the expiration of
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0003| ninety days from the date upon which the surety files with the
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0004| department a written request to be released and discharged;
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0005| provided, however, such request shall not operate to release or
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0006| discharge the surety from any liability already accrued or that
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0007| shall accrue before the expiration of the ninety-day period,
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0008| unless a new bond is filed during the ninety-day period, in
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0009| which case the previous bond may be canceled as of the effective
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0010| date of the new bond. On receipt of notice of the request, the
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0011| department shall promptly notify the taxpayer who furnished the
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0012| bond that the taxpayer shall, on or before the expiration of the
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0013| ninety-day period, file with the department a new bond with a
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0014| surety satisfactory to the department in the amount and form
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0015| required in this section.
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0016| G. The taxpayer required to file bond with or
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0017| provide cash or securities to the department in accordance with
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0018| this section and who is required by another state law to file
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0019| another bond with or provide cash or securities to the
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0020| department may elect to file a combined bond or provide cash or
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0021| securities applicable to the provisions of both this section and
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0022| the other law, with the approval of the secretary. The amount
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0023| of the combined bond, cash or securities shall be determined by
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0024| the department, and the form of the combined bond shall be
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0025| approved by the attorney general.
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0001| H. Every taxpayer who, for the twenty-four month
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0002| period immediately preceding July 1, 1994, has not been a
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0003| delinquent taxpayer pursuant to the Gasoline Tax Act is exempt
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0004| from the requirement pursuant to this section to file a bond. A
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0005| taxpayer required to file a bond pursuant to the provisions of
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0006| this section who, for a twenty-four consecutive month period
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0007| ending after July 1, 1994, has not been a delinquent taxpayer
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0008| pursuant to the Gasoline Tax Act may request to be exempt from
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0009| the requirement to file a bond beginning with the first day of
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0010| the first month following the end of the twenty-four month
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0011| period. If a taxpayer exempted pursuant to this subsection
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0012| subsequently becomes a delinquent taxpayer under the Gasoline
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0013| Tax Act, the department may terminate the exemption and require
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0014| the filing of a bond in accordance with this section. If the
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0015| department terminates the exemption, the termination shall not
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0016| be effective any earlier than ten days after the date the
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0017| department notifies the taxpayer in writing of the termination."
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0018| Section 5. Section 7-13A-2 NMSA 1978 (being Laws 1990,
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0019| Chapter 124, Section 15, as amended) is amended to read:
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0020| "7-13A-2. DEFINITIONS.--As used in the Petroleum Products
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0021| Loading Fee Act:
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0022| A. "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| B. "distributor" means any person registered as a
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0002| distributor for purposes of the Gasoline Tax Act and any person
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0003| who receives special fuel in this state for the purposes of the
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0004| Special Fuels Supplier Tax Act;
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0005| C. "gallon" means the quantity of liquid necessary
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0006| to fill a standard United States gallon liquid measure, which is
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0007| approximately 3.785 liters, or that same quantity adjusted to a
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0008| temperature of sixty degrees fahrenheit at the election of any
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0009| distributor, but a distributor shall report on the same basis
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0010| for a period of at least one year;
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0011| D. "gasoline" means any flammable liquid used
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0012| primarily as fuel for the propulsion of motor vehicles,
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0013| motorboats or aircraft. "Gasoline" does not include diesel
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0014| engine fuel, kerosene and products specially prepared and sold
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0015| for use in [the] turbo-prop or jet-type engines;
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0016| E. "highway" means every road, highway,
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0017| thoroughfare, street or way, including toll roads, generally
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0018| open to the use of the public as a matter of right for the
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0019| purpose of motor vehicle travel, and notwithstanding that the
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0020| same may be temporarily closed for the purpose of construction,
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0021| reconstruction, maintenance or repair;
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0022| F. "motor vehicle" means any self-propelled vehicle
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0023| or device that is either subject to registration pursuant to
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0024| Section 66-3-1 NMSA 1978 or is used or may be used on the
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0025| public highways in whole or in part for the purpose of
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0001| transporting persons or property and includes any connected
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0002| trailer or semitrailer;
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0003| G. "person" means an individual or any other legal
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0004| entity, including any gas, water or electric utility owned or
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0005| operated by a county, municipality or other political
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0006| subdivision of the state. "Person" also means, to the extent
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0007| permitted by law, any federal, state or other government or any
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0008| department, agency or instrumentality of the state, county,
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0009| municipality or any political subdivision thereof;
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0010| H. "petroleum product" means gasoline and special
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0011| fuels;
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0012| [I. "received" means:
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(1)
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(a) a petroleum product that is produced,
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refined, manufactured, blended or compounded at a refinery in
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this 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 into
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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 a petroleum
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product is shipped or delivered to another distributor, then it
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is "received" by the distributor to whom it is so shipped or
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delivered; and
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(c) further, when such petroleum product
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is shipped or delivered to another person not a distributor for
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the account of a person that is a distributor, it is "received"
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by the distributor for whose account it is shipped;
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(2) notwithstanding the provisions of Paragraph
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(1) of this subsection, when a petroleum product is shipped or
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delivered from a refinery or pipeline terminal to another
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refinery or pipeline terminal, the petroleum product is not
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"received" 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 pipeline
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terminal in this state is "received" by a person who is the
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owner thereof at the time and place the blending is completed;
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and
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(4) except as otherwise provided, a petroleum
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product is "received" at the time and place it is first unloaded
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in this state and by the person who is the owner thereof
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immediately preceding the unloading, unless the owner
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immediately after the unloading is a distributor, in which case
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the distributor is considered as having "received" the petroleum
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product;
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J.] I. "secretary" means the secretary of
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0023| taxation and revenue or the secretary's delegate; and
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0024| [K.] J. "special fuel" means diesel engine fuel,
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0025| kerosene and all other liquid fuels used for the generation of
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0001| power to propel a motor vehicle, except:
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0002| (1) gasoline as defined in Section 7-13-2 NMSA
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0003| 1978;
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0004| (2) alternative fuel as defined in [the
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Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978;
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0006| (3) products specially prepared and sold for
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0007| use in turbo-prop or jet-type aircraft; and
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0008| (4) liquefied petroleum gases and natural gas."
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0009| Section 6. Section 7-16A-2 NMSA 1978 (being Laws 1992,
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0010| Chapter 51, Section 2, as amended) is amended to read:
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0011| "7-16A-2. DEFINITIONS.--As used in the Special Fuels
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0012| Supplier Tax Act:
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0013| A. "bulk storage" means the storage of special fuels
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0014| in any tank or receptacle, other than a supply tank, for the
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0015| purpose of sale by a dealer or for use by a user or for any
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0016| other purpose;
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0017| B. "bulk storage user" means a user who operates,
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0018| owns or maintains bulk storage in this state from which the user
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0019| places special fuel into the supply tanks of motor vehicles
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0020| owned or operated by that user;
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0021| C. "dealer" means any person who sells and delivers
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0022| special fuel to a user;
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0023| D. "department" means the taxation and revenue
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0024| department, the secretary of taxation and revenue or any
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0025| employee of [that] the department exercising authority
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0001| lawfully delegated to that employee by the secretary;
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0002| E. "government-licensed vehicle" means a motor
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0003| vehicle lawfully displaying a registration plate, as defined in
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0004| the Motor Vehicle Code, issued by:
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0005| (1) [issued by] the United States or [by]
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0006| any state identifying the motor vehicle as belonging to the
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0007| United States or any of its agencies or instrumentalities [or
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to];
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0009| (2) the state of New Mexico identifying the
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0010| vehicle as belonging to the state of New Mexico or any of its
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0011| political subdivisions, agencies or instrumentalities; or
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0012| [(2) issued by] (3) any state identifying
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0013| the motor vehicle as belonging to an Indian nation, tribe or
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0014| pueblo or an agency or instrumentality thereof;
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0015| F. "gross vehicle weight" means the weight of a
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0016| motor vehicle or combination motor vehicle without load, plus
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0017| the weight of any load on the vehicle;
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0018| G. "highway" means every road, highway,
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0019| thoroughfare, street or way, including toll roads, generally
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0020| open to the use of the public as a matter of right for the
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0021| purpose of motor vehicle travel and notwithstanding that the
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0022| same may be temporarily closed for the purpose of construction,
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0023| reconstruction, maintenance or repair;
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0024| H. "motor vehicle" means any self-propelled vehicle
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0025| or device that is either subject to registration pursuant to
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0001| Section 66-3-1 NMSA 1978 or is used or may be used on the
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0002| public highways in whole or in part for the purpose of
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0003| transporting persons or property and includes any connected
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0004| trailer or semitrailer;
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0005| I. "person" means an individual or any other
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0006| [legal] entity, ["person" also means] including, to the
|
0007| extent permitted by law, any federal, state or other government
|
0008| or any department, agency, [or] instrumentality [of the
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state, county, municipality] or [any] political subdivision
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0010| [thereof;
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J. "received" means:
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(1) special fuel that is produced, refined,
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manufactured, blended or compounded at a refinery in this state
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or stored at a pipeline terminal in this state by any person is
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"received" by that person when it is loaded there into tank
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cars, tank trucks, tank wagons or other types of transportation
|
equipment or when it is placed into any tank or other container
|
from which sales or deliveries not involving transportation are
|
made; but when such special fuel is shipped or delivered to
|
another person:
|
(a) registered as a special fuel supplier
|
under the Special Fuels Supplier Tax Act, then it is "received"
|
by the special fuel supplier to whom it is so shipped or
|
delivered; or
|
(b) not registered as a special fuel
|
supplier under the Special Fuels Supplier Tax Act for the
|
account of a person who is so registered, it is "received" by
|
the special fuel supplier for whose account it is shipped;
|
(2) notwithstanding the provisions of Paragraph
|
(1) of this subsection, when special fuel is shipped or
|
delivered from a refinery or pipeline terminal to another
|
refinery or pipeline terminal, such special fuel is not
|
"received" by reason of such shipment or delivery;
|
(3) any product other than special fuel that is
|
blended to produce special fuel other than at a refinery or
|
pipeline terminal in this state is "received" by a person who is
|
the owner of the special fuel at the time and place the blending
|
is completed;
|
(4) except as otherwise provided, special fuel
|
is "received" at the time and place it is first unloaded in this
|
state and by the person who is the owner thereof immediately
|
preceding the unloading, unless the owner immediately after the
|
unloading is a registered special fuel supplier, in which case
|
the registered special fuel supplier is considered as having
|
"received" the special fuel; and
|
(5) with respect to a motor vehicle that is not
|
registered pursuant to the laws of this state or a motor vehicle
|
for which the operator cannot produce a valid tax identification
|
card, entry of the motor vehicle into the state. The amount of
|
special fuel "received" upon entry into this state shall be
|
determined in accordance with regulations of the secretary] of
|
0002| any federal, state or other government;
|
0003| [K.] J. "registrant" means any person who has
|
0004| registered a motor vehicle pursuant to the laws of this state or
|
0005| of another state;
|
0006| [L.] K. "sale" means any delivery, exchange,
|
0007| gift or other disposition;
|
0008| [M.] L. "secretary" means the secretary of
|
0009| taxation and revenue or the secretary's delegate;
|
0010| [N.] M. "special fuel" means diesel engine fuel,
|
0011| kerosene and any other liquid fuel used for the generation of
|
0012| power to propel a motor vehicle, except gasoline as defined in
|
0013| Section 7-13-2 NMSA 1978 or alternative fuel as defined in [the
|
Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978;
|
0015| [O.] N. "special fuel user" means any user who
|
0016| is a registrant, owner or operator of a motor vehicle using
|
0017| special fuel and having a gross vehicle weight in excess of
|
0018| twenty-six thousand pounds;
|
0019| [P.] O. "state" or "jurisdiction" means a state,
|
0020| territory or possession of the United States, the District of
|
0021| Columbia, the commonwealth of Puerto Rico, a foreign country or
|
0022| a state or province of a foreign country;
|
0023| [Q.] P. "supplier" means any person, but not
|
0024| including the United States or any of its agencies except to the
|
0025| extent now or hereafter permitted by the constitution of the
|
0001| United States and laws thereof, who receives special fuel
|
0002| [within the meaning of "received" as defined in this section];
|
0003| [R.] Q. "supply tank" means any tank or other
|
0004| receptacle in which or by which fuel may be carried and supplied
|
0005| to the fuel-furnishing device or apparatus of the propulsion
|
0006| mechanism of a motor vehicle when the tank or receptacle either
|
0007| contains special fuel or special fuel is delivered into it;
|
0008| [S.] R. "tax" means the special fuel excise tax
|
0009| imposed [under] pursuant to the Special Fuels Supplier Tax
|
0010| Act;
|
0011| [T. "use" means:
|
(1) the receipt or placing of special fuels by
|
a special fuel user into the fuel supply tank of any motor
|
vehicle registered, owned or operated by the special fuel user;
|
(2) the consumption by a special fuel user of
|
special fuels in the propulsion of a motor vehicle on the
|
highways of this state and any activity ancillary to that
|
propulsion; or
|
(3) the importation of special fuels in the
|
fuel supply tank of any motor vehicle as fuel for the propulsion
|
of the motor vehicle on the highways] and
|
0022| [U.] S. "user" means any person other than the
|
0023| United States government or any of its agencies or
|
0024| instrumentalities; the state of New Mexico or any of its
|
0025| political subdivisions, agencies or instrumentalities; or an
|
0001| Indian nation, tribe or pueblo or any agency or instrumentality
|
0002| of an Indian nation, tribe or pueblo who uses special fuel to
|
0003| propel a motor vehicle on the highways."
|
0004| Section 7. A new section of the Special Fuels Supplier Tax
|
0005| Act, Section 7-16A-2.1 NMSA 1978, is enacted to read:
|
0006| "7-16A-2.1. [NEW MATERIAL] WHEN SPECIAL FUEL RECEIVED
|
0007| OR USED.--
|
0008| A. Special fuel produced, refined, manufactured,
|
0009| blended or compounded at a refinery or other facility in this
|
0010| state or stored at a pipeline terminal in this state is received
|
0011| in this state when it is first loaded into tank cars, tank
|
0012| trucks, tank wagons or any other type of transportation
|
0013| equipment or when it is placed into any tank or other container
|
0014| from which sales or deliveries not involving transportation are
|
0015| made. If the loading or placement takes place within the
|
0016| exterior boundaries of an Indian reservation or pueblo grant and
|
0017| the person receiving the special fuel is immune from state
|
0018| taxation, the special fuel is also received when the special
|
0019| fuel is transported by any means other than by pipeline off the
|
0020| reservation or pueblo grant.
|
0021| B. Special fuel is received in New Mexico when it is
|
0022| imported by any means other than by pipeline into New Mexico.
|
0023| If the importation takes place within the exterior boundaries of
|
0024| an Indian reservation or pueblo grant and the person receiving
|
0025| the special fuel is immune from state taxation, the special fuel
|
0001| is also received when the special fuel is transported by any
|
0002| means other than by pipeline off the reservation or pueblo
|
0003| grant.
|
0004| C. The person who has possession of the special
|
0005| fuel, other than a pipeline or common carrier transporting the
|
0006| special fuel for another, or who owns the special fuel at the
|
0007| time the special fuel is received is the person who has received
|
0008| the special fuel in New Mexico.
|
0009| D. Any person who receives special fuel in New
|
0010| Mexico is required to file special fuel excise tax returns and
|
0011| to pay special fuel excise tax on the special fuel the person
|
0012| received except that, if the person receiving special fuel
|
0013| within the exterior boundaries of an Indian reservation or
|
0014| pueblo grant is immune from the imposition of special fuel
|
0015| excise tax, that person shall collect the special fuel excise
|
0016| tax from the persons who next receive the special fuel and shall
|
0017| report and pay over the collected tax pursuant to Section
|
0018| 7-16A-9 NMSA 1978.
|
0019| E. Special fuel is used in New Mexico when it is put
|
0020| into the supply tank of any motor vehicle registered, owned or
|
0021| operated by a special fuel user, consumed by a special fuel user
|
0022| in the propulsion of a motor vehicle on the highways of this
|
0023| state or any activity ancillary to that propulsion or imported
|
0024| into the state in the fuel supply tank of any motor vehicle for
|
0025| the propulsion of the motor vehicle on New Mexico highways."
|
0001| Section 8. Section 7-16A-8 NMSA 1978 (being Laws 1992,
|
0002| Chapter 51, Section 8, as amended) is amended to read:
|
0003| "7-16A-8. SPECIAL BULK STORAGE USER PERMIT.--
|
0004| A. The department may issue to a user an annual
|
0005| special bulk storage user permit that shall entitle that user to
|
0006| own, operate, utilize or maintain bulk storage for the sole
|
0007| purpose of placing special fuel from it into the supply tank of
|
0008| an allowable motor vehicle registered, owned or operated by that
|
0009| user.
|
0010| B. To secure a special bulk storage user permit, an
|
0011| applicant shall:
|
0012| (1) file with the department upon a form
|
0013| furnished by the department an application for a special bulk
|
0014| storage user permit;
|
0015| (2) indicate on the application the number of
|
0016| years, to a maximum of three, for which the applicant wishes the
|
0017| permit to be valid;
|
0018| [(2)] (3) accompany the application with
|
0019| payment of an annual special bulk storage user permit fee in the
|
0020| amount of ten dollars ($10.00); and
|
0021| [(3)] (4) accompany the application with a
|
0022| signed affidavit to the effect that the signer shall use the
|
0023| special fuel from the special bulk storage only for the purpose
|
0024| of placing it into the supply tanks of specified allowable motor
|
0025| vehicles registered, owned or operated by the signer.
|
0001| C. It is a violation of the Special Fuels Supplier
|
0002| Tax Act for any special bulk storage user to:
|
0003| (1) sell special fuel from the user's special
|
0004| bulk storage to any other person; or
|
0005| (2) deliver special fuel from the user's
|
0006| special bulk storage into the supply tank of any motor vehicle,
|
0007| except specified allowable motor vehicles registered, owned or
|
0008| operated by the special bulk storage user.
|
0009| D. "Allowable motor vehicles", for the purposes of
|
0010| this section, includes but is not limited to motor vehicles used
|
0011| primarily for or suitable for use in construction or farming,
|
0012| such as road graders, backhoes, rubber-tired rollers, front
|
0013| loaders, rubber-tired draglines, farm tractors, self-propelled
|
0014| combines or self-propelled reapers.
|
0015| E. The department may revoke, after due notice and
|
0016| hearing as provided in Section 7-1-24 NMSA 1978, the special
|
0017| bulk storage user permit of any user found to be in violation of
|
0018| any provision of the Special Fuels Supplier Tax Act.
|
0019| F. Special fuel purchased for bulk storage under a
|
0020| special bulk storage user permit shall not be subject to the
|
0021| special fuel excise tax at the time of purchase, but special
|
0022| fuel excise tax shall be due on any special fuel removed from
|
0023| bulk storage if delivered into the supply tank of a motor
|
0024| vehicle that is operated on the highways of this state.
|
0025| G. All special fuel acquired, purchased or received
|
0001| under a special bulk storage user permit shall be acquired,
|
0002| purchased or received from a registered dealer or supplier. It
|
0003| is unlawful for any person to sell special fuel in bulk
|
0004| quantities to special bulk storage users unless that person is
|
0005| registered [under] pursuant to the Special Fuels Supplier
|
0006| Tax Act."
|
0007| Section 9. Section 7-16A-10 NMSA 1978 (being Laws 1992,
|
0008| Chapter 51, Section 10, as amended) is amended to read:
|
0009| "7-16A-10. DEDUCTIONS--SPECIAL FUEL EXCISE TAX--SPECIAL
|
0010| FUEL SUPPLIERS.--In computing the special fuel excise tax due,
|
0011| the following amounts of special fuel may be deducted from the
|
0012| total amount of special fuel received in New Mexico during the
|
0013| tax period, provided that satisfactory proof thereof is
|
0014| furnished to the department:
|
0015| A. special fuel received in New Mexico, but [sold
|
for export or] exported from this state by a special fuel
|
0017| supplier, other than in the fuel supply tank of a motor vehicle;
|
0018| B. special fuel sold to the United States or any
|
0019| agency or instrumentality thereof for the exclusive use of the
|
0020| United States or any agency or instrumentality thereof; special
|
0021| fuel sold to the United States includes special fuel delivered
|
0022| into the supply tank of a government-licensed vehicle;
|
0023| C. special fuel sold to the state of New Mexico or
|
0024| any political subdivision, agency or instrumentality thereof for
|
0025| the exclusive use of the state of New Mexico or any political
|
0001| subdivision, agency or instrumentality thereof; special fuel
|
0002| sold to the state of New Mexico includes special fuel delivered
|
0003| into the supply tank of a government-licensed vehicle;
|
0004| D. special fuel sold to an Indian nation, tribe or
|
0005| pueblo or any agency or instrumentality thereof for the
|
0006| exclusive use of the Indian nation, tribe or pueblo or any
|
0007| agency or instrumentality thereof; special fuel sold to an
|
0008| Indian nation, tribe or pueblo includes special fuel delivered
|
0009| into the supply tank of a government-licensed vehicle;
|
0010| E. special fuel sold to the holder of a special bulk
|
0011| storage user permit and delivered into special bulk storage
|
0012| [under] pursuant to the provisions of Section 7-16A-8 NMSA
|
0013| 1978; and
|
0014| F. special fuel sold for nonhighway use."
|
0015| Section 10. Section 7-16A-12 NMSA 1978 (being Laws 1992,
|
0016| Chapter 51, Section 12) is amended to read:
|
0017| "7-16A-12. CREDIT--SPECIAL FUEL EXCISE TAX--SPECIAL FUEL
|
0018| USERS.--In computing any special fuel excise tax due, all
|
0019| special fuel excise tax paid on special fuel used during the
|
0020| reporting period may be credited against the calculated special
|
0021| fuel excise tax due [or weight distance tax due] for that
|
0022| reporting period, provided that satisfactory proof of the
|
0023| special fuel excise tax paid is furnished to the department."
|
0024| Section 11. Section 7-16A-15 NMSA 1978 (being Laws 1992,
|
0025| Chapter 51, Section 15, as amended) is amended to read:
|
0001| "7-16A-15. BOND REQUIRED OF SUPPLIER [OR DEALER].--
|
0002| A. Except as provided in Subsection H of this section,
|
0003| every supplier [and dealer] shall file with the department a
|
0004| bond on a form approved by the attorney general with a surety
|
0005| company authorized by the state corporation commission to
|
0006| transact business in this state as a surety and upon which bond
|
0007| the supplier [or dealer] is the principal obligor and the
|
0008| state the obligee. The bond shall be conditioned upon the
|
0009| prompt filing of true reports and the payment by the supplier
|
0010| [or dealer] to the department of all taxes levied by the
|
0011| Special Fuels Supplier Tax Act, together with all applicable
|
0012| penalties and interest thereon.
|
0013| B. In lieu of the bond, the supplier [or dealer]
|
0014| may elect to file with the department cash or bonds of the
|
0015| United States or New Mexico or of any political subdivision of
|
0016| the state.
|
0017| C. The total amount of the bond, cash or securities
|
0018| required of any supplier [or dealer] shall be fixed by the
|
0019| department and may be increased or reduced by the department at
|
0020| any time, subject to the limitations provided in this section.
|
0021| D. In fixing the total amount of the bond, cash or
|
0022| securities required of any supplier [or dealer] required to
|
0023| post bond, the department shall require an equivalent in total
|
0024| amount to at least two times the amount of the department's
|
0025| estimate of the supplier's [or dealer's quarterly] monthly
|
0001| special fuel excise tax, determined in such manner as the
|
0002| secretary may deem proper; provided, however, [that] the total
|
0003| amount of bond, cash or securities required of a supplier [or
|
dealer] shall never be less than one thousand dollars ($1,000).
|
0005| E. In the event the department decides that the
|
0006| amount of the existing bond, cash or securities is insufficient
|
0007| to insure payment to this state of the amount of the special
|
0008| fuel excise tax and any penalties and interest for which the
|
0009| supplier [or dealer] is or may at any time become liable, then
|
0010| the supplier [or dealer] shall forthwith, upon written demand
|
0011| of the department mailed to the last known address of the
|
0012| supplier [or dealer] as shown on the records of the
|
0013| department, file an additional bond, cash or securities in the
|
0014| manner, form and amount determined by the department to be
|
0015| necessary to secure at all times the payment by the supplier
|
0016| [or dealer] of all taxes, penalties and interest due [under]
|
0017| pursuant to the Special Fuels Supplier Tax Act.
|
0018| F. Any surety on any bond furnished by any supplier
|
0019| [or dealer] as required by this section shall be released and
|
0020| discharged from all liability accruing on the bond after the
|
0021| expiration of ninety days from the date upon which the surety
|
0022| files with the department a written request to be released and
|
0023| discharged; provided, however, [that] such request shall not
|
0024| operate to release or discharge the surety from any liability
|
0025| already accrued or that shall accrue before the expiration of
|
0001| the ninety-day period, unless a new bond is filed during the
|
0002| ninety-day period, in which case the previous bond may be
|
0003| canceled as of the effective date of the new bond. On receipt
|
0004| of notice of such request, the department shall notify promptly
|
0005| the supplier [or dealer] who furnished the bond that the
|
0006| supplier [or dealer] shall, on or before the expiration of the
|
0007| ninety-day period, file with the department a new bond with a
|
0008| surety satisfactory to the department in the amount and form
|
0009| required in this section.
|
0010| G. The supplier [or dealer] required to file bond
|
0011| with or provide cash or securities to the department in
|
0012| accordance with this section and who is required by any other
|
0013| state law to file another bond with or provide cash or
|
0014| securities to the department may elect to file a combined bond
|
0015| or provide cash or securities applicable to the provisions of
|
0016| both this section and the other law, with the approval of the
|
0017| secretary. The amount of the combined bond, cash or securities
|
0018| shall be determined by the department, and the form of the
|
0019| combined bond shall be approved by the attorney general.
|
0020| H. On July 1, 1994, every supplier [or dealer]
|
0021| who, for the twenty-four month period immediately preceding that
|
0022| date, has not been a delinquent taxpayer [and both has timely
|
filed all tax returns due] under the Special Fuels Supplier Tax
|
0024| Act or the Special Fuels Tax Act [and has timely paid all taxes
|
due under those acts] is exempt from the requirement [under]
|
0001| pursuant to this section to file a bond. A supplier [or
|
dealer] required to file a bond [under] pursuant to the
|
0003| provisions of this section who, for a twenty-four consecutive
|
0004| month period ending after July 1, 1994, [timely files all tax
|
returns due under] has not been a delinquent taxpayer pursuant
|
0006| to either the Special Fuels Supplier Tax Act or the Special
|
0007| Fuels Tax Act [is] may request to be exempt from the
|
0008| requirement to file a bond beginning with the first day of the
|
0009| first month following the end of the twenty-four month period.
|
0010| If a supplier [or dealer] exempted [under] pursuant to
|
0011| this subsection subsequently becomes a delinquent taxpayer [or
|
twice fails in any twelve consecutive month period either to
|
timely file a tax return or make timely payment of tax due
|
under] pursuant to the Special Fuels Supplier Tax Act, the
|
0015| department may terminate the exemption and require the filing of
|
0016| a bond in accordance with this section. If the department
|
0017| terminates the exemption, the termination shall not be effective
|
0018| any earlier than ten days after the date the department notifies
|
0019| the supplier [or dealer] in writing of the termination."
|
0020| Section 12. Section 7-16A-19 NMSA 1978 (being Laws 1992,
|
0021| Chapter 51, Section 19, as amended) is amended to read:
|
0022| "7-16A-19. TEMPORARY SPECIAL FUEL USER PERMITS.--
|
0023| A. [The department may issue temporary special fuel
|
user permits for the privilege of using special fuel in New
|
Mexico] To prevent evasion of the special fuel excise tax,
|
0001| special fuel users whose vehicles are not registered with the
|
0002| department must acquire a temporary special fuel user permit
|
0003| from the department before operating the unregistered motor
|
0004| vehicle on the highways of New Mexico. The temporary special
|
0005| fuel user permit shall be valid for one entrance and one exit of
|
0006| the state, within a period that shall not exceed forty-eight
|
0007| hours from the time of issuance.
|
0008| [B. Temporary special fuel user permits shall be
|
secured from the department.
|
C.] B. The fee for a temporary special fuel user
|
0011| permit is five dollars ($5.00) for each motor vehicle.
|
0012| [D.] C. It is a violation of the Special Fuels
|
0013| Supplier Tax Act for any person to act as a temporary special
|
0014| fuel user without obtaining a valid temporary special fuel user
|
0015| permit from the department."
|
0016| Section 13. A new section of the Special Fuels Supplier
|
0017| Tax Act is enacted to read:
|
0018| "[NEW MATERIAL] MANIFEST OR BILL OF LADING REQUIRED WHEN
|
0019| TRANSPORTING SPECIAL FUELS.--Every person transporting special
|
0020| fuels from a refinery or other facility at which special fuel is
|
0021| produced, refined, manufactured, blended or compounded or from a
|
0022| pipeline terminal in this state, importing special fuels into
|
0023| this state or exporting special fuels from this state, other
|
0024| than by pipeline or in the fuel supply tanks of motor vehicles,
|
0025| shall carry a manifest or bill of lading in form and content as
|
0001| prescribed by or acceptable to the department. The manifest or
|
0002| bill of lading shall be signed by the consignor and by every
|
0003| person accepting the special fuel or any part of it, with a
|
0004| notation as to the amount accepted. If a manifest or bill of
|
0005| lading is not required to be carried by the terms of this
|
0006| section, any person transporting special fuels without such a
|
0007| manifest or bill of lading shall, upon demand, furnish proof
|
0008| acceptable to the department that the special fuels so
|
0009| transported were legally acquired by a registered supplier or
|
0010| dealer who assumed liability for payment of the tax imposed by
|
0011| the Special Fuels Supplier Tax Act."
|
0012| Section 14. EFFECTIVE DATE.--The effective date of the
|
0013| provisions of this act is March 1, 1996.
|
0014| Section 15. EMERGENCY.--It is necessary for the public
|
0015| peace, health and safety that this act take effect immediately.
|
0016| State of New Mexico
|
0017| House of Representatives
|
0018|
|
0019| FORTY-SECOND LEGISLATURE
|
0020| SECOND SESSION, 1996
|
0021|
|
0022|
|
0023| January 26, 1996
|
0024|
|
0025|
|
0001| Mr. Speaker:
|
0002|
|
0003| Your HOUSE TAXATION AND REVENUE COMMITTEE, to
|
0004| whom has been referred
|
0005|
|
0006| HOUSE BILL 47
|
0007|
|
0008| has had it under consideration and reports same with
|
0009| recommendation that it DO PASS, amended as follows:
|
0010|
|
0011| 1. On page 8, line 13, after the word "transported" strike
|
0012| the remainder of the line and all of lines 14 and 15 and insert in
|
0013| lieu thereof "off the reservation or pueblo grant by any means
|
0014| other than in the supply tank of a motor vehicle or by pipeline.".
|
0015|
|
0016| 2. On page 8, line 21, after the word "transported" strike
|
0017| the remainder of the line and all of line 22 and insert in lieu
|
0018| thereof "off the reservation or pueblo grant by any means other
|
0019| than in the supply tank of a motor vehicle or by pipeline.".
|
0020|
|
0021| 3. On page 23, line 14, after the word "transported"
|
0022| strike the remainder of the line and all of line 15 and insert in
|
0023| lieu thereof "off the reservation or pueblo grant by any means
|
0024| other than in the supply tank of a motor vehicle or by pipeline.".
|
0025|
|
0001| 4. On page 23, line 21, after the word "transported"
|
0002| strike the remainder of the line and all of lines 22 and 23 and
|
0003| insert in lieu thereof "off the reservation or pueblo grant by any
|
0004| means other than in the supply tank of a motor vehicle or by
|
0005| pipeline.".
|
0006|
|
0007|
|
0008| Respectfully submitted,
|
0009|
|
0010|
|
0011|
|
0012|
|
0013| Jerry W. Sandel, Chairman
|
0014|
|
0015|
|
0016| Adopted Not Adopted
|
0017|
|
0018| (Chief Clerk) (Chief Clerk)
|
0019|
|
0020| Date
|
0021|
|
0022| The roll call vote was 7 For 3 Against
|
0023| Yes: 7
|
0024| No: Lovejoy, Lujan, Sandoval
|
0025| Excused: Parsons, Ryan
|
0001| Absent: Gallegos
|
0002|
|
0003|
|
0004|
|
0005| H0047TR1
|
0006|
|
0007| FORTY-SECOND LEGISLATURE HB 47/a
|
0008| SECOND SESSION, 1996
|
0009|
|
0010| February 7, 1996
|
0011|
|
0012| Mr. President:
|
0013|
|
0014| Your WAYS AND MEANS COMMITTEE, to whom has been
|
0015| referred
|
0016|
|
0017| HOUSE BILL 47, as amended
|
0018|
|
0019| has had it under consideration and reports same with
|
0020| recommendation that it DO PASS, amended as follows:
|
0021|
|
0022| 1. On page 8, line 6, strike "when" and insert in lieu
|
0023| thereof "immediately prior to the time".
|
0024|
|
0025| 2. On page 23, line 6, strike "when" and insert in lieu
|
0001| thereof "immediately prior to the time".,
|
0002|
|
0003| and thence referred to the FINANCE COMMITTEE.
|
0004|
|
0005| Respectfully submitted,
|
0006|
|
0007|
|
0008|
|
0009| __________________________________
|
0010| TITO D. CHAVEZ, Chairman
|
0011|
|
0012|
|
0013|
|
0014| Adopted_______________________ Not Adopted_______________________
|
0015| (Chief Clerk) (Chief Clerk)
|
0016|
|
0017|
|
0018| Date ________________________
|
0019|
|
0020|
|
0021| The roll call vote was 5 For 0 Against
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0022| Yes: 5
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0023| No: 0
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0024| Excused: Riley, Wiener, Campos
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0025| Absent: None
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0001|
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0002|
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0003| H0047WM1
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0004|
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0005|
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0006|
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0007| FORTY-SECOND LEGISLATURE
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0008| SECOND SESSION, 1996
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0009|
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0010|
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0011| February 13, 1996
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0012|
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0013| Mr. President:
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0014|
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0015| Your INDIAN & CULTURAL AFFAIRS COMMITTEE, to whom
|
0016| has been referred
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0017|
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0018| HOUSE BILL 47, as amended
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0019|
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0020| has had it under consideration and reports same with
|
0021| recommendation that it DO PASS, and thence referred to the
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0022| FINANCE COMMITTEE.
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0023|
|
0024| Respectfully submitted,
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0025|
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0001|
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0002|
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0003| __________________________________
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0004| John Pinto, Chairman
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0005|
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0006|
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0007|
|
0008| Adopted_______________________ Not Adopted_______________________
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0009| (Chief Clerk) (Chief Clerk)
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0010|
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0011|
|
0012| Date ________________________
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0013|
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0014|
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0015| The roll call vote was 4 For 1 Against
|
0016| Yes: 4
|
0017| No: Pinto
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0018| Excused: Ingle, McKibben, Paster
|
0019| Absent: None
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0020|
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0021|
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0022| H0047IC1
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0023|
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0024|
|