0001| SENATE BILL 43
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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| LEONARD LEE RAWSON
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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|
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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; AMENDING AND ENACTING SECTIONS OF THE
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0017| NMSA 1978; DECLARING AN EMERGENCY.
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0018|
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0019| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0020| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0021| Chapter 207, Section 2, as amended) is amended to read:
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0022| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0023| 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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0003| use in [the] aircraft propelled by engines other than turbo-prop or jet-type engines;
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0004| B. "department" means the taxation and revenue
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0005| department, the secretary of taxation and revenue or any
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0006| employee of the department exercising authority lawfully
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0007| delegated to that employee by the secretary;
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0008| [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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0017| including the United States of America or any of its agencies
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0018| except to the extent now or hereafter permitted by the
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0019| 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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0019| NMSA 1978; "distributor" shall be construed so that a person
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0020| simultaneously may be both a distributor and a retailer;
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0021| D. "drip gasoline" means a combustible hydrocarbon
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0022| liquid formed as a product of condensation from either
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0023| associated natural or casing head gas and that remains a liquid
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0024| at room temperature and pressure;
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0025| E. "ethanol-blended fuel" means gasoline received
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0001| in New Mexico containing a minimum of ten percent by volume of
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0002| denatured ethanol, of at least one hundred ninety-nine proof,
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0003| exclusive of denaturants;
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0004| F. "gallon" means the quantity of liquid necessary
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0005| to fill a standard United States gallon liquid measure or that
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0006| same quantity adjusted to a temperature of sixty degrees
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0007| fahrenheit at the election of any distributor, but a distributor
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0008| shall report on the same basis for a period of at least one
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0009| year;
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0010| G. "gasoline" means any flammable liquid used
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0011| primarily as fuel for the propulsion of motor vehicles,
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0012| motorboats or aircraft. "Gasoline" does not include diesel
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0013| engine fuel, kerosene, liquefied petroleum gas, compressed or
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0014| liquefied natural gas or products specially prepared and sold
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0015| for use in aircraft propelled by turbo-prop or jet-type
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0016| engines;
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0017| H. "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| I. "motor vehicle" means any self-propelled vehicle
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0024| or device that is either subject to registration pursuant to
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0025| Section 66-3-1 NMSA 1978 or used or may be used on the public
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0001| highways in whole or in part for the purpose of transporting
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0002| persons or property and includes any connected trailer or
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0003| semitrailer;
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0004| J. "person" means an individual or any other
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0005| entity, including, to the extent permitted by law, any federal,
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0006| 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| K. "retailer" means a person who sells gasoline
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0010| generally in quantities of thirty-five gallons or less and
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0011| delivers such gasoline into the fuel supply tanks of motor
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0012| vehicles. "Retailer" shall be construed so that a person
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0013| simultaneously may be both a retailer and a distributor or
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0014| wholesaler;
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0015| L. "secretary" means the secretary of taxation and
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0016| revenue or the secretary's delegate;
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0017| M. "taxpayer" means a person required to pay
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0018| gasoline tax; and
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0019| N. "wholesaler" means a person who is not a
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0020| distributor and who sells gasoline in quantities of thirty-five
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0021| gallons or more and does not deliver gasoline into the fuel
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0022| supply tanks of motor vehicles. "Wholesaler" shall be construed
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0023| so that a person simultaneously may be a wholesaler and a
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0024| retailer."
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0025| Section 2. A new section of the Gasoline Tax Act, Section
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0001| 7-13-2.1 NMSA 1978, is enacted to read:
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0002| "7-13-2.1. [NEW MATERIAL] WHEN GASOLINE RECEIVED--WHO
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0003| RECEIVES GASOLINE.--
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0004| A. Gasoline produced, refined, manufactured, blended
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0005| or compounded at a refinery or other facility in this state or
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0006| stored at a pipeline terminal in this state is received in this
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0007| state when it is first loaded into tank cars, tank trucks, tank
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0008| wagons or any other type of transportation equipment or when it
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0009| is placed into any tank or other container from which sales or
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0010| deliveries not involving transportation are made. If the
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0011| loading or placement takes place within the exterior boundaries
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0012| of an Indian reservation or pueblo grant and the person
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0013| receiving the gasoline is immune from state taxation, the
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0014| gasoline is also received when the gasoline is transported by
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0015| any means other than by pipeline off the Indian reservation or
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0016| pueblo grant.
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0017| B. Gasoline is received in New Mexico when it is
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0018| imported by any means other than by pipeline into New Mexico.
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0019| If the importation takes place within the exterior boundaries of
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0020| an Indian reservation or pueblo grant and the person receiving
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0021| the gasoline is immune from state taxation, the gasoline is also
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0022| received when the gasoline is transported by any means other
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0023| than by pipeline off the Indian reservation or pueblo grant.
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0024| C. The person who owns gasoline at the time the
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0025| gasoline is received is the person who has received the gasoline
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0001| in New Mexico. Any person, other than the owner of the gasoline
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0002| or a pipeline or common carrier transporting the gasoline for
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0003| another, who possesses the gasoline at the time the gasoline is
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0004| received has also received the gasoline and is liable for paying
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0005| the gasoline tax due with respect to the gasoline received if
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0006| the owner of the gasoline at the time the gasoline is received
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0007| fails to report or pay in accordance with Subsection D of this
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0008| section.
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0009| D. A person who receives gasoline in New Mexico is
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0010| required to file gasoline tax returns and to pay gasoline tax on
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0011| the gasoline the person receives except that, if the person
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0012| receiving gasoline within the exterior boundaries of an Indian
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0013| reservation or pueblo grant is immune from the imposition of
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0014| gasoline tax, that person shall collect the gasoline tax from
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0015| any person not immune who next receives the gasoline and shall
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0016| report and pay over the collected tax pursuant to Section 7-13-5
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0017| NMSA 1978."
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0018| Section 3. 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 4. 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
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0007| extent permitted by law, any federal, state or other government
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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
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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; but when such special fuel is shipped or delivered to
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another person:
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(a) registered as a special fuel supplier
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under the Special Fuels Supplier Tax Act, then it is "received"
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by the special fuel supplier to whom it is so shipped or
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delivered; or
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(b) not registered as a special fuel
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supplier under the Special Fuels Supplier Tax Act for the
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account of a person who is so registered, it is "received" by
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the special fuel supplier 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 special fuel 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 special fuel is not
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"received" by reason of such shipment or delivery;
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(3) any product other than special fuel that is
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blended to produce special fuel other than at a refinery or
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pipeline terminal in this state is "received" by a person who is
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the owner of the special fuel at the time and place the blending
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is completed;
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(4) except as otherwise provided, special fuel
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is "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 special fuel supplier, in which case
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the registered special fuel supplier is considered as having
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"received" the special fuel; and
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(5) with respect to a motor vehicle that is not
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registered pursuant to the laws of this state or a motor vehicle
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for which the operator cannot produce a valid tax identification
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card, entry of the motor vehicle into the state. The amount of
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special fuel "received" upon entry into this state shall be
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determined in accordance with regulations of the secretary] of
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0002| any federal, state or other government;
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0003| [K.] J. "registrant" means any person who has
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0004| registered a motor vehicle pursuant to the laws of this state or
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0005| of another state;
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0006| [L.] K. "sale" means any delivery, exchange,
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0007| gift or other disposition;
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0008| [M.] L. "secretary" means the secretary of
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0009| taxation and revenue or the secretary's delegate;
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0010| [N.] M. "special fuel" means diesel engine fuel,
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0011| kerosene and any other liquid fuel used for the generation of
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0012| power to propel a motor vehicle, except gasoline as defined in
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0013| Section 7-13-2 NMSA 1978 or alternative fuel as defined in [the
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Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978;
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0015| [O.] N. "special fuel user" means any user who
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0016| is a registrant, owner or operator of a motor vehicle using
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0017| special fuel and having a gross vehicle weight in excess of
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0018| twenty-six thousand pounds;
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0019| [P.] O. "state" or "jurisdiction" means a state,
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0020| territory or possession of the United States, the District of
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0021| Columbia, the commonwealth of Puerto Rico, a foreign country or
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0022| a state or province of a foreign country;
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0023| [Q.] P. "supplier" means any person, but not
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0024| including the United States or any of its agencies except to the
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0025| extent now or hereafter permitted by the constitution of the
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0001| United States and laws thereof, who receives special fuel
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0002| [within the meaning of "received" as defined in this section];
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0003| [R.] Q. "supply tank" means any tank or other
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0004| receptacle in which or by which fuel may be carried and supplied
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0005| to the fuel-furnishing device or apparatus of the propulsion
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0006| mechanism of a motor vehicle when the tank or receptacle either
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0007| contains special fuel or special fuel is delivered into it;
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0008| [S.] R. "tax" means the special fuel excise tax
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0009| imposed [under] pursuant to the Special Fuels Supplier Tax
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0010| Act;
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0011| [T. "use" means:
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(1) the receipt or placing of special fuels by
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a special fuel user into the fuel supply tank of any motor
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vehicle registered, owned or operated by the special fuel user;
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(2) the consumption by a special fuel user of
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special fuels in the propulsion of a motor vehicle on the
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highways of this state and any activity ancillary to that
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propulsion; or
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(3) the importation of special fuels in the
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fuel supply tank of any motor vehicle as fuel for the propulsion
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of the motor vehicle on the highways] and
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0022| [U.] S. "user" means any person other than the
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0023| United States government or any of its agencies or
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0024| instrumentalities; the state of New Mexico or any of its
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0025| political subdivisions, agencies or instrumentalities; or an
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0001| Indian nation, tribe or pueblo or any agency or instrumentality
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0002| of an Indian nation, tribe or pueblo who uses special fuel to
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0003| propel a motor vehicle on the highways."
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0004| Section 5. 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.--
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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
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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
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0019| fuel is transported by any means other than by pipeline off the
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0020| reservation or pueblo grant.
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0021| B. Special fuel is received in New Mexico when it is
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0022| imported by any means other than by pipeline into New Mexico.
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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 6. Section 7-16A-10 NMSA 1978 (being Laws 1992,
|
0002| Chapter 51, Section 10, as amended) is amended to read:
|
0003| "7-16A-10. DEDUCTIONS--SPECIAL FUEL EXCISE TAX--SPECIAL
|
0004| FUEL SUPPLIERS.--In computing the special fuel excise tax due,
|
0005| the following amounts of special fuel may be deducted from the
|
0006| total amount of special fuel received in New Mexico during the
|
0007| tax period, provided that satisfactory proof thereof is
|
0008| furnished to the department:
|
0009| A. special fuel received in New Mexico, but [sold
|
for export or] exported from this state by a special fuel
|
0011| supplier, other than in the fuel supply tank of a motor vehicle;
|
0012| B. special fuel sold to the United States or any
|
0013| agency or instrumentality thereof for the exclusive use of the
|
0014| United States or any agency or instrumentality thereof; special
|
0015| fuel sold to the United States includes special fuel delivered
|
0016| into the supply tank of a government-licensed vehicle;
|
0017| C. special fuel sold to the state of New Mexico or
|
0018| any political subdivision, agency or instrumentality thereof for
|
0019| the exclusive use of the state of New Mexico or any political
|
0020| subdivision, agency or instrumentality thereof; special fuel
|
0021| sold to the state of New Mexico includes special fuel delivered
|
0022| into the supply tank of a government-licensed vehicle;
|
0023| D. special fuel sold to an Indian nation, tribe or
|
0024| pueblo or any agency or instrumentality thereof for the
|
0025| exclusive use of the Indian nation, tribe or pueblo or any
|
0001| agency or instrumentality thereof; special fuel sold to an
|
0002| Indian nation, tribe or pueblo includes special fuel delivered
|
0003| into the supply tank of a government-licensed vehicle;
|
0004| E. special fuel sold to the holder of a special bulk
|
0005| storage user permit and delivered into special bulk storage
|
0006| [under] pursuant to the provisions of Section 7-16A-8 NMSA
|
0007| 1978; and
|
0008| F. special fuel sold for nonhighway use."
|
0009| Section 7. Section 7-16A-19 NMSA 1978 (being Laws 1992,
|
0010| Chapter 51, Section 19, as amended) is amended to read:
|
0011| "7-16A-19. TEMPORARY SPECIAL FUEL USER PERMITS.--
|
0012| 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,
|
0015| special fuel users whose vehicles are not registered with the
|
0016| department must acquire a temporary special fuel user permit
|
0017| from the department before operating the unregistered motor
|
0018| vehicle on the highways of New Mexico. The temporary special
|
0019| fuel user permit shall be valid for one entrance and one exit of
|
0020| the state, within a period that shall not exceed forty-eight
|
0021| hours from the time of issuance.
|
0022| [B. Temporary special fuel user permits shall be
|
secured from the department.
|
C.] B. The fee for a temporary special fuel user
|
0025| permit is five dollars ($5.00) for each motor vehicle.
|
0001| [D.] C. It is a violation of the Special Fuels
|
0002| Supplier Tax Act for any person to act as a temporary special
|
0003| fuel user without obtaining a valid temporary special fuel user
|
0004| permit from the department."
|
0005| Section 8. A new section of the Special Fuels Supplier Tax
|
0006| Act is enacted to read:
|
0007| "[NEW MATERIAL] MANIFEST OR BILL OF LADING REQUIRED WHEN
|
0008| TRANSPORTING SPECIAL FUELS.--Every person transporting special
|
0009| fuels from a refinery or other facility at which special fuel is
|
0010| produced, refined, manufactured, blended or compounded or from a
|
0011| pipeline terminal in this state, importing special fuels into
|
0012| this state or exporting special fuels from this state, other
|
0013| than by pipeline or in the fuel supply tanks of motor vehicles,
|
0014| shall carry a manifest or bill of lading in form and content as
|
0015| prescribed by or acceptable to the department. The manifest or
|
0016| bill of lading shall be signed by the consignor and by every
|
0017| person accepting the special fuel or any part of it, with a
|
0018| notation as to the amount accepted. If a manifest or bill of
|
0019| lading is not required to be carried by the terms of this
|
0020| section, any person transporting special fuels without such a
|
0021| manifest or bill of lading shall, upon demand, furnish proof
|
0022| acceptable to the department that the special fuels so
|
0023| transported were legally acquired by a registered supplier or
|
0024| dealer who assumed liability for payment of the tax imposed by
|
0025| the Special Fuels Supplier Tax Act."
|
0001| Section 9. EFFECTIVE DATE.--The effective date of the
|
0002| provisions of this act is March 1, 1996.
|
0003| Section 10. EMERGENCY.--It is necessary for the public
|
0004| peace, health and safety that this act take effect immediately.
|
0005|
|
0006|
|
0007| FORTY-SECOND LEGISLATURE
|
0008| SECOND SESSION, 1996
|
0009|
|
0010|
|
0011| JANUARY 18, 1996
|
0012|
|
0013| Mr. President:
|
0014|
|
0015| Your COMMITTEES' COMMITTEE, to whom has been referred
|
0016|
|
0017| SENATE BILL 43
|
0018|
|
0019| has had it under consideration and finds same to be GERMANE, PURSUANT
|
0020| TO CONSTITUTIONAL PROVISIONS, and thence referred to the SENATE WAYS
|
0021| AND MEANS COMMITTEE.
|
0022|
|
0023| Respectfully submitted,
|
0024|
|
0025|
|
0001|
|
0002|
|
0003| __________________________________
|
0004| SENATOR MANNY M. ARAGON, Chairman
|
0005|
|
0006|
|
0007|
|
0008| Adopted_______________________ Not Adopted_______________________
|
0009| (Chief Clerk) (Chief Clerk)
|
0010|
|
0011|
|
0012| Date ________________________
|
0013|
|
0014|
|
0015|
|
0016| The roll call vote was For Against
|
0017| Yes:
|
0018| No:
|
0019| Excused:
|
0020| Absent:
|
0021|
|
0022|
|
0023| S0043CC1
|
0024|
|
0025| FORTY-SECOND LEGISLATURE
|
0001| SECOND SESSION, 1996
|
0002|
|
0003|
|
0004| January 31, 1996
|
0005|
|
0006| Mr. President:
|
0007|
|
0008| Your WAYS AND MEANS COMMITTEE, to whom has been referred
|
0009|
|
0010| SENATE BILL 43
|
0011|
|
0012| has had it under consideration and reports same with recommendation that
|
0013| it DO PASS, amended as follows:
|
0014|
|
0015| 1. On page 8, line 12, after the word "transported" strike the
|
0016| remainder of the line and all of lines 13 and 14 and insert in lieu
|
0017| thereof "off the reservation or pueblo grant by any means other than in
|
0018| the supply tank of a motor vehicle or by pipeline.".
|
0019|
|
0020| 2. On page 8, line 20, after the word "transported" strike the
|
0021| remainder of the line and all of line 21 and insert in lieu thereof "off
|
0022| the reservation or pueblo grant by any means other than in the supply
|
0023| tank of a motor vehicle or by pipeline.".
|
0024|
|
0025| 3. On page 19, line 14, after the word "transported" strike the
|
0001| remainder of the line and all of line 15 and insert in lieu thereof "off
|
0002| the reservation or pueblo grant by any means other than in the supply
|
0003| tank of a motor vehicle or by pipeline.".
|
0004|
|
0005| 4. On page 19, line 21, after the word "transported" strike the
|
0006| remainder of the line and all of lines 22 and 23 and insert in lieu
|
0007| thereof "off the reservation or pueblo grant by any means other than in
|
0008| the supply tank of a motor vehicle or by pipeline.".,
|
0009|
|
0010| and thence referred to the FINANCE COMMITTEE.
|
0011|
|
0012| Respectfully submitted,
|
0013|
|
0014|
|
0015|
|
0016| __________________________________
|
0017| TITO D. CHAVEZ, Chairman
|
0018|
|
0019|
|
0020|
|
0021| Adopted_______________________ Not Adopted_______________________
|
0022| (Chief Clerk) (Chief Clerk)
|
0023|
|
0024|
|
0025| Date ________________________
|
0001|
|
0002|
|
0003| The roll call vote was 5 For 0 Against
|
0004| Yes: 5
|
0005| No: 0
|
0006| Excused: Riley, Wiener, Campos
|
0007| Absent: None
|
0008|
|
0009|
|
0010|
|
0011|
|
0012|
|
0013| S0043WM1
|
0014|
|
0015| FORTY-SECOND LEGISLATURE
|
0016| SECOND SESSION, 1996
|
0017|
|
0018|
|
0019| February 8, 1996
|
0020|
|
0021| Mr. President:
|
0022|
|
0023| Your FINANCE COMMITTEE, to whom has been referred
|
0024|
|
0025| SENATE BILL 43, as amended
|
0001|
|
0002| has had it under consideration and reports same with recommendation that
|
0003| it DO PASS.
|
0004|
|
0005| Respectfully submitted,
|
0006|
|
0007|
|
0008|
|
0009| __________________________________
|
0010| Ben D. Altamirano, Chairman
|
0011|
|
0012|
|
0013|
|
0014| Adopted_______________________ Not Adopted_______________________
|
0015| (Chief Clerk) (Chief Clerk)
|
0016|
|
0017|
|
0018|
|
0019| Date ________________________
|
0020|
|
0021|
|
0022| The roll call vote was 9 For 0 Against
|
0023| Yes: 9
|
0024| No: 0
|
0025| Excused: Fidel, Donisthorpe, Macias, Nava
|
0001| Absent: None
|
0002|
|
0003|
|
0004| S0043FC1
|
0005|
|