A. For the privilege of receiving gasoline in this state, there is imposed an excise tax at a rate provided in Subsection B of this section on each gallon of gasoline received in New Mexico.

B. The tax imposed by Subsection A of this section shall be seventeen cents ($.17) per gallon received in New Mexico.

C. The tax imposed by this section may be called the "gasoline tax".

History: 1953 Comp., § 72-27-3, enacted by Laws 1971, ch. 207, § 3; 1978, ch. 182, § 23; 1979, ch. 166, § 6; 1985, ch. 35, § 1; 1987, ch. 347, § 12; 1989, ch. 356, § 9; 1993, ch. 32, § 2; 1993, ch. 357, § 9; 1994, ch. 5, § 22; 1995, ch. 6, § 10.

Compiler's notes. — Subsection B of Laws 1995, ch. 6, § 20 repealed 7-13-3 NMSA 1978, as enacted by Laws 1994, ch. 5, § 23, relating to the imposition and rate of the gasoline tax and which was to become effective August 1, 1997, effective June 16, 1995.

Laws 2003, ch. 289, § 1 repealed the Laws 1995, ch. 6, § 11 repeal and reenactment of this section, effective June 20, 2003.

Temporary provisions. — Laws 1997, ch. 192, § 15, effective June 1, 1997, provided that gasoline received by a distributor pursuant to the Gasoline Tax Act or special fuel received by a supplier pursuant to the Special Fuels Supplier Tax Act prior to the effective date of this act shall be subject to gasoline tax or special fuel excise tax, as appropriate, pursuant to the provisions of the Gasoline Tax Act or Special Fuels Supplier Tax Act in effect immediately prior to the effective date of this act.

The 1995 amendment, effective July 1, 1995, substituted "seventeen cents ($.17)" for "twenty cents ($.20)" in Subsection B.

The 1994 amendment, effective July 1, 1994, substituted "twenty cents ($.20)" for "twenty-two cents ($.22)" in Subsection B.

The 1993 amendment, effective July 1, 1993, rewrote this section to the extent that a detailed comparison was impracticable.

The 1989 amendment, effective July 1, 1989, in Subsection B, substituted "sixteen cents ($.16) per gallon" for "fourteen cents ($.14) per gallon".

Right to impose tax. — A state may impose a license tax upon the distribution and sale of gasoline in domestic commerce if it does not make its payment a condition of carrying on interstate or foreign commerce; gasoline imported from another state and used to conduct the business of the distributor may be taxed, for it loses its interstate character and the tax is an excise tax on its use. Bowman v. Cont'l Oil Co., 256 U.S. 642, 41 S. Ct. 606, 65 L. Ed. 1139 (1921).

Preemption by Self-Determination Act. — To the extent that the Gasoline Tax Act imposes a tax on Indian entities, where that tax would not be imposed if the gasoline were sold to a federal agency providing the same services as the Indian entity, the tax imposed is preempted by the Self-Determination Act, 25 U.S.C.S. §§ 450-458. Ramah Navajo Sch. Bd., Inc. v. N.M. Taxation & Revenue Dep't, 1999-NMCA-050, 127 N.M. 101, 977 P.2d 1021, cert. denied, 127 N.M. 389, 981 P.2d 1207.

Former excise tax on use of gasoline offended commerce clause of the federal constitution and could not be enforced in the case of one purchasing gasoline in another state and using it in this state as fuel for interstate air commerce. Transcon. & W. Air, Inc. v. Lujan, 1931-NMSC-064, 36 N.M. 64, 8 P.2d 103.