0001| HOUSE BILL 5 | 0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - FIRST SPECIAL | 0003| SESSION, 1996 | 0004| INTRODUCED BY | 0005| DAVID M. PARSONS | 0006| | 0007| | 0008| | 0009| | 0010| | 0011| AN ACT | 0012| RELATING TO TAXATION; AMENDING THE GASOLINE TAX ACT, THE | 0013| PETROLEUM PRODUCTS LOADING FEE ACT AND THE SPECIAL FUELS | 0014| SUPPLIER TAX ACT TO CHANGE THE DEFINITION OF WHEN GASOLINE OR | 0015| SPECIAL FUEL IS RECEIVED AND WHO RECEIVES IT FOR PURPOSES OF | 0016| IMPOSING CERTAIN TAXES; CHANGING THE BOND REQUIREMENTS FOR | 0017| CERTAIN TAXPAYERS; AMENDING AND ENACTING SECTIONS OF THE NMSA | 0018| 1978; DECLARING AN EMERGENCY. | 0019| | 0020| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0021| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971, | 0022| Chapter 207, Section 2, as amended) is amended to read: | 0023| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act: | 0024| A. "aviation gasoline" means [any flammable | 0025| liquid used primarily as fuel for the propulsion of motor | 0001| vehicles, motorboats or aircraft. "Gasoline" does not include | 0002| diesel-engine fuel, kerosene, liquefied petroleum gas, natural | 0003| gas and products specially prepared and] gasoline sold for | 0004| use in [the] aircraft propelled by engines other than turbo-prop or jet-type engines; | 0005| B. "department" means the taxation and revenue | 0006| department, the secretary of taxation and revenue or any | 0007| employee of the department exercising authority lawfully | 0008| delegated to that employee by the secretary; | 0009| [C. "secretary" means the secretary of taxation and | 0010| revenue or the secretary's delegate; | 0011| D. "motor vehicle" means any self-propelled vehicle | 0012| suitable for operation on highways; | 0013| E. "highway" means every way or place, including | 0014| toll roads, generally open to or intended to be used for public | 0015| travel by motor vehicles, regardless of whether it is | 0016| temporarily closed; | 0017| F.] C. "distributor" means any person, [but] | 0018| not including the United States of America or any of its | 0019| agencies except to the extent now or hereafter permitted by the | 0020| constitution and laws thereof, who receives gasoline [within | 0021| the meaning of "received" as defined in this section; | 0022| G. "wholesaler" means any person not a distributor | 0023| who sells gasoline in quantities of thirty-five gallons or more | 0024| and does not deliver such gasoline into the fuel supply tanks of | 0025| motor vehicles; | 0001| H. "retailer" means any person who sells gasoline in | 0002| quantities of thirty-five gallons or less and delivers such | 0003| gasoline into the fuel supply tanks of motor vehicles; | 0004| I. the definitions of "distributor", "wholesaler" | 0005| and "retailer" shall be construed so that a person may at the | 0006| same time be a retailer and a distributor or a retailer and a | 0007| wholesaler; | 0008| J. "person" means: | 0009| (1) any individual, estate, trust, receiver, | 0010| cooperative association, club, corporation, company, firm, | 0011| partnership, limited liability company, limited liability | 0012| partnership, joint venture, syndicate or other entity, including | 0013| any gas, water or electric utility owned or operated by a | 0014| county, municipality or other political subdivision of the | 0015| state; or | 0016| (2) the United States or any agency or | 0017| instrumentality thereof or the state of New Mexico or any | 0018| political subdivision thereof; | 0019| K. "received" means: | 0020| (1) | 0021| (a) gasoline which is produced, refined, | 0022| manufactured, blended or compounded at a refinery in this state | 0023| or stored at a pipeline terminal in this state by any person is | 0024| "received" by such person when it is loaded there into tank | 0025| cars, tank trucks, tank wagons or other types of transportation | 0001| equipment or when it is placed into any tank or other container | 0002| from which sales or deliveries not involving transportation are | 0003| made; | 0004| (b) when, however, such gasoline is | 0005| shipped or delivered to another person registered as a | 0006| distributor under the Gasoline Tax Act, then it is "received" by | 0007| the distributor to whom it is so shipped or delivered; and | 0008| (c) further, when such gasoline is | 0009| shipped or delivered to another person not registered as a | 0010| distributor under the Gasoline Tax Act for the account of a | 0011| person that is so registered, it is "received" by the | 0012| distributor for whose account it is shipped; | 0013| (2) notwithstanding the provisions of Paragraph | 0014| (1) of this subsection, when gasoline is shipped or delivered | 0015| from a refinery or pipeline terminal to another refinery or | 0016| pipeline terminal, such gasoline is not "received" by reason of | 0017| such shipment or delivery; | 0018| (3) any product other than gasoline that is | 0019| blended to produce gasoline other than at a refinery or pipeline | 0020| terminal in this state is "received" by a person who is the | 0021| owner thereof at the time and place the blending is completed; | 0022| and | 0023| (4) except as otherwise provided, gasoline is | 0024| "received" at the time and place it is first unloaded in this | 0025| state and by the person who is the owner thereof immediately | 0001| preceding the unloading, unless the owner immediately after the | 0002| unloading is a registered distributor, in which case such | 0003| registered distributor is considered as having received the | 0004| gasoline; | 0005| L. "drip gasoline" means a combustible hydrocarbon | 0006| liquid formed as a product of condensation from either | 0007| associated or nonassociated natural or casing-head gas which | 0008| remains a liquid at existing atmospheric temperature and | 0009| pressure; | 0010| M. "gallon" means the quantity of liquid necessary | 0011| to fill a standard United States gallon liquid measure or that | 0012| same quantity adjusted to a temperature of sixty degrees | 0013| fahrenheit at the election of any distributor, but a distributor | 0014| shall report on the same basis for a period of at least one | 0015| year; and | 0016| N. "ethanol blended fuel" means gasoline received in | 0017| New Mexico containing a minimum of ten percent by volume of | 0018| denatured ethanol, of at least one hundred ninety-nine proof, | 0019| exclusive of denaturants] in accordance with Section 7-13-2.1 | 0020| NMSA 1978; "distributor" shall be construed so that a person | 0021| simultaneously may be both a distributor and a retailer; | 0022| D. "drip gasoline" means a combustible hydrocarbon | 0023| liquid formed as a product of condensation from either | 0024| associated natural or casing head gas and that remains a liquid | 0025| at room temperature and pressure; | 0001| E. "ethanol-blended fuel" means gasoline containing | 0002| a minimum of ten percent by volume of denatured ethanol, of at | 0003| least one hundred ninety-nine proof, exclusive of denaturants; | 0004| F. "fuel supply tank" means any tank or other | 0005| receptacle in which or by which fuel may be carried and supplied | 0006| to the fuel-furnishing device or apparatus of the propulsion | 0007| mechanism of a motor vehicle when the tank or receptacle either | 0008| contains gasoline or gasoline is delivered into it; | 0009| G. "gallon" means the quantity of liquid necessary | 0010| to fill a standard United States gallon liquid measure or that | 0011| same quantity adjusted to a temperature of sixty degrees | 0012| fahrenheit at the election of any distributor, but a distributor | 0013| shall report on the same basis for a period of at least one | 0014| year; | 0015| H. "gasoline" means any flammable liquid used | 0016| primarily as fuel for the propulsion of motor vehicles, | 0017| motorboats or aircraft. "Gasoline" does not include diesel | 0018| engine fuel, kerosene, liquefied petroleum gas, compressed or | 0019| liquefied natural gas or products specially prepared and sold | 0020| for use in aircraft propelled by turbo-prop or jet-type | 0021| engines; | 0022| I. "government-licensed vehicle" means a motor | 0023| vehicle lawfully displaying a registration plate, as defined in | 0024| the Motor Vehicle Code, issued by the United States or any state | 0025| identifying the motor vehicle as belonging to the United States | 0001| or any of its agencies or instrumentalities; | 0002| J. "highway" means every road, highway, | 0003| thoroughfare, street or way, including toll roads, generally | 0004| open to the use of the public as a matter of right for the | 0005| purpose of motor vehicle travel regardless of whether it is | 0006| temporarily closed for the purpose of construction, | 0007| reconstruction, maintenance or repair; | 0008| K. "motor vehicle" means any self-propelled vehicle | 0009| or device that is either subject to registration pursuant to | 0010| Section 66-3-1 NMSA 1978 or used or may be used on the public | 0011| highways in whole or in part for the purpose of transporting | 0012| persons or property and includes any connected trailer or | 0013| semitrailer; | 0014| L. "person" means an individual or any other | 0015| entity, including, to the extent permitted by law, any federal, | 0016| state or other government or any department, agency, | 0017| instrumentality or political subdivision of any federal, state | 0018| or other government; | 0019| M. "rack" means a mechanism for delivering fuel | 0020| from a refinery or pipeline terminal into a truck, trailer, | 0021| railroad car, barge or other non-pipeline means of transfer; | 0022| N. "retailer" means a person who sells gasoline | 0023| generally in quantities of thirty-five gallons or less and | 0024| delivers such gasoline into the fuel supply tanks of motor | 0025| vehicles. "Retailer" shall be construed so that a person | 0001| simultaneously may be both a retailer and a distributor or | 0002| wholesaler; | 0003| O. "secretary" means the secretary of taxation and | 0004| revenue or the secretary's delegate; | 0005| P. "taxpayer" means a person required to pay | 0006| gasoline tax; and | 0007| Q. "wholesaler" means a person who is not a | 0008| distributor and who sells gasoline in quantities of thirty-five | 0009| gallons or more and does not deliver gasoline into the fuel | 0010| supply tanks of motor vehicles. "Wholesaler" shall be construed | 0011| so that a person simultaneously may be a wholesaler and a | 0012| retailer." | 0013| Section 2. A new section of the Gasoline Tax Act, Section | 0014| 7-13-2.1 NMSA 1978, is enacted to read: | 0015| "7-13-2.1. [NEW MATERIAL] WHEN GASOLINE RECEIVED--WHO | 0016| IS REQUIRED TO PAY GASOLINE TAX.-- | 0017| A. A refinery or pipeline terminal receives gasoline | 0018| at the time and place when it first loads the gasoline from a | 0019| rack in this state into tank cars, tank trucks, tank wagons or | 0020| any other type of transportation equipment or when it places the | 0021| gasoline into any tank or other container in this state from | 0022| which sales or deliveries not involving transportation are made. | 0023| When the refinery or pipeline terminal delivers the gasoline at | 0024| a rack in this state to a person who is registered as a | 0025| distributor under the Gasoline Tax Act, however, that person | 0001| receives the gasoline and is required to pay the gasoline tax. | 0002| Gasoline is not received when it is shipped or delivered from a | 0003| refinery to a pipeline terminal or from one refinery or pipeline | 0004| terminal to another refinery or pipeline terminal. | 0005| B. Gasoline imported into New Mexico by any means | 0006| other than in the fuel supply tank of a motor vehicle or by | 0007| pipeline is received at the time and place it is imported into | 0008| this state. The person who owns the gasoline at the time of | 0009| importation receives the gasoline and is required to pay the | 0010| gasoline tax. | 0011| C. If gasoline is received within the exterior | 0012| boundaries of an Indian reservation or pueblo grant and the | 0013| person required to pay the gasoline tax is immune from state | 0014| taxation, the gasoline is also received when the gasoline is | 0015| transported off the reservation or pueblo grant by any means | 0016| other than in the fuel supply tank of a motor vehicle. The | 0017| person who owns the gasoline immediately after the | 0018| transportation off the reservation or pueblo grant is the person | 0019| required to pay the gasoline tax." | 0020| Section 3. Section 7-13-4 NMSA 1978 (being Laws 1991, | 0021| Chapter 9, Section 32) is amended to read: | 0022| "7-13-4. DEDUCTIONS--GASOLINE TAX.--In computing the | 0023| gasoline tax due, the following amounts of gasoline may be | 0024| deducted from the total amount of gasoline received in New | 0025| Mexico during the tax period, provided that satisfactory proof | 0001| thereof is furnished to the department: | 0002| A. gasoline received in New Mexico, but [sold for | 0003| export or] exported from this state by a distributor other than | 0004| in the fuel supply tank of a motor vehicle; and | 0005| B. gasoline received in New Mexico sold to the | 0006| United States or any agency or instrumentality thereof for the | 0007| exclusive use of the United States or any agency or | 0008| instrumentality thereof. Gasoline sold to the United States | 0009| includes gasoline delivered into the supply tank of a | 0010| government-licensed vehicle of the United States." | 0011| Section 4. Section 7-13-5 NMSA 1978 (being Laws 1971, | 0012| Chapter 207, Section 5, as amended) is amended to read: | 0013| "7-13-5. TAX RETURNS--PAYMENT OF TAX.--[Distributors] | 0014| Taxpayers shall file gasoline tax returns in form and content | 0015| as prescribed by the secretary on or before the twenty-fifth day | 0016| of the month following the month in which gasoline is received | 0017| in New Mexico. Such returns shall be accompanied by payment of | 0018| the amount of gasoline tax due." | 0019| Section 5. A new section of the Gasoline Tax Act is | 0020| enacted to read: | 0021| "[NEW MATERIAL] BOND REQUIRED OF TAXPAYERS.-- | 0022| A. Except as provided in Subsection H of this | 0023| section, every taxpayer shall file with the department a bond on | 0024| a form approved by the attorney general with a surety company | 0025| authorized by the state corporation commission to transact | 0001| business in this state as a surety and upon which bond the | 0002| taxpayer is the principal obligor and the state the obligee. | 0003| The bond shall be conditioned upon the prompt filing of true | 0004| reports and the payment by the taxpayer to the department of all | 0005| taxes levied by the Gasoline Tax Act, together with all | 0006| applicable penalties and interest. | 0007| B. In lieu of the bond, the taxpayer may elect to | 0008| file with the department cash or bonds of the United States or | 0009| New Mexico or of any political subdivision of the state. | 0010| C. The total amount of the bond, cash or securities | 0011| required of any taxpayer shall be fixed by the department and | 0012| may be increased or reduced by the department at any time, | 0013| subject to the limitations provided in this section. | 0014| D. In fixing the total amount of the bond, cash or | 0015| securities required of any taxpayer required to post bond, the | 0016| department shall require an equivalent in total amount to at | 0017| least two times the amount of the department's estimate of the | 0018| taxpayer's monthly gasoline tax, determined in such manner as | 0019| the secretary may deem proper; provided, however, the total | 0020| amount of bond, cash or securities required of a taxpayer shall | 0021| never be less than one thousand dollars ($1,000). | 0022| E. In the event the department decides that the | 0023| amount of the existing bond, cash or securities is insufficient | 0024| to insure payment to this state of the amount of the gasoline | 0025| tax and any penalties and interest for which the taxpayer is or | 0001| may at any time become liable, then the taxpayer shall, upon | 0002| written demand of the department mailed to the last known | 0003| address of the taxpayer as shown on the records of the | 0004| department, file an additional bond, cash or securities in the | 0005| manner, form and amount determined by the department to be | 0006| necessary to secure at all times the payment by the taxpayer of | 0007| all taxes, penalties and interest due pursuant to the Gasoline | 0008| Tax Act. | 0009| F. A surety on a bond furnished by a taxpayer as | 0010| required by this section shall be released and discharged from | 0011| all liability accruing on the bond after the expiration of | 0012| ninety days from the date upon which the surety files with the | 0013| department a written request to be released and discharged; | 0014| provided, however, such request shall not operate to release or | 0015| discharge the surety from any liability already accrued or that | 0016| shall accrue before the expiration of the ninety-day period, | 0017| unless a new bond is filed during the ninety-day period, in | 0018| which case the previous bond may be canceled as of the effective | 0019| date of the new bond. On receipt of notice of the request, the | 0020| department shall promptly notify the taxpayer who furnished the | 0021| bond that the taxpayer shall, on or before the expiration of the | 0022| ninety-day period, file with the department a new bond with a | 0023| surety satisfactory to the department in the amount and form | 0024| required in this section. | 0025| G. The taxpayer required to file bond with or | 0001| provide cash or securities to the department in accordance with | 0002| this section and who is required by another state law to file | 0003| another bond with or provide cash or securities to the | 0004| department may elect to file a combined bond or provide cash or | 0005| securities applicable to the provisions of both this section and | 0006| the other law, with the approval of the secretary. The amount | 0007| of the combined bond, cash or securities shall be determined by | 0008| the department, and the form of the combined bond shall be | 0009| approved by the attorney general. | 0010| H. Every taxpayer who, for the twenty-four month | 0011| period immediately preceding July 1, 1994, has not been a | 0012| delinquent taxpayer pursuant to the Gasoline Tax Act is exempt | 0013| from the requirement pursuant to this section to file a bond. A | 0014| taxpayer required to file a bond pursuant to the provisions of | 0015| this section who, for a twenty-four consecutive month period | 0016| ending after July 1, 1994, has not been a delinquent taxpayer | 0017| pursuant to the Gasoline Tax Act may request to be exempt from | 0018| the requirement to file a bond beginning with the first day of | 0019| the first month following the end of the twenty-four month | 0020| period. If a taxpayer exempted pursuant to this subsection | 0021| subsequently becomes a delinquent taxpayer under the Gasoline | 0022| Tax Act, the department may terminate the exemption and require | 0023| the filing of a bond in accordance with this section. If the | 0024| department terminates the exemption, the termination shall not | 0025| be effective any earlier than ten days after the date the | 0001| department notifies the taxpayer in writing of the termination." | 0002| Section 6. Section 7-13A-2 NMSA 1978 (being Laws 1990, | 0003| Chapter 124, Section 15, as amended) is amended to read: | 0004| "7-13A-2. DEFINITIONS.--As used in the Petroleum Products | 0005| Loading Fee Act: | 0006| A. "department" means the taxation and revenue | 0007| department, the secretary of taxation and revenue or any | 0008| employee of the department exercising authority lawfully | 0009| delegated to that employee by the secretary; | 0010| B. "distributor" means any person [registered as a | 0011| distributor] who is a taxpayer for purposes of the Gasoline | 0012| Tax Act and any person who [receives special fuel in this | 0013| state] for the purposes of the Special Fuels Supplier Tax Act | 0014| is a supplier or other person required to pay special fuel | 0015| excise tax with respect to the receiving of special fuel; | 0016| C. "gallon" means the quantity of liquid necessary | 0017| to fill a standard United States gallon liquid measure, which is | 0018| approximately 3.785 liters, or that same quantity adjusted to a | 0019| temperature of sixty degrees fahrenheit at the election of any | 0020| distributor, but a distributor shall report on the same basis | 0021| for a period of at least one year; | 0022| D. "gasoline" means any flammable liquid used | 0023| primarily as fuel for the propulsion of motor vehicles, | 0024| motorboats or aircraft. "Gasoline" does not include diesel | 0025| engine fuel, kerosene and products specially prepared and sold | 0001| for use in [the] turbo-prop or jet-type engines; | 0002| E. "highway" means every road, highway, | 0003| thoroughfare, street or way, including toll roads, generally | 0004| open to the use of the public as a matter of right for the | 0005| purpose of motor vehicle travel, and notwithstanding that the | 0006| same may be temporarily closed for the purpose of construction, | 0007| reconstruction, maintenance or repair; | 0008| F. "motor vehicle" means any self-propelled vehicle | 0009| or device that is either subject to registration pursuant to | 0010| Section 66-3-1 NMSA 1978 or is used or may be used on the | 0011| public highways in whole or in part for the purpose of | 0012| transporting persons or property and includes any connected | 0013| trailer or semitrailer; | 0014| G. "person" means an individual or any other legal | 0015| entity, including any gas, water or electric utility owned or | 0016| operated by a county, municipality or other political | 0017| subdivision of the state. "Person" also means, to the extent | 0018| permitted by law, any federal, state or other government or any | 0019| department, agency or instrumentality of the state, county, | 0020| municipality or any political subdivision thereof; | 0021| H. "petroleum product" means gasoline and special | 0022| fuels; | 0023| [I. "received" means: | 0024| (1) | 0025| (a) a petroleum product that is produced, | 0001| refined, manufactured, blended or compounded at a refinery in | 0002| this state or stored at a pipeline terminal in this state by any | 0003| person is "received" by such person when it is loaded there into | 0004| tank cars, tank trucks, tank wagons or other types of | 0005| transportation equipment or when it is placed into any tank or | 0006| other container from which sales or deliveries not involving | 0007| transportation are made; | 0008| (b) when, however, such a petroleum | 0009| product is shipped or delivered to another distributor, then it | 0010| is "received" by the distributor to whom it is so shipped or | 0011| delivered; and | 0012| (c) further, when such petroleum product | 0013| is shipped or delivered to another person not a distributor for | 0014| the account of a person that is a distributor, it is "received" | 0015| by the distributor for whose account it is shipped; | 0016| (2) notwithstanding the provisions of Paragraph | 0017| (1) of this subsection, when a petroleum product is shipped or | 0018| delivered from a refinery or pipeline terminal to another | 0019| refinery or pipeline terminal, the petroleum product is not | 0020| "received" by reason of such shipment or delivery; | 0021| (3) any product other than gasoline that is | 0022| blended to produce gasoline other than at a refinery or pipeline | 0023| terminal in this state is "received" by a person who is the | 0024| owner thereof at the time and place the blending is completed; | 0025| and | 0001| (4) except as otherwise provided, a petroleum | 0002| product is "received" at the time and place it is first unloaded | 0003| in this state and by the person who is the owner thereof | 0004| immediately preceding the unloading, unless the owner | 0005| immediately after the unloading is a distributor, in which case | 0006| the distributor is considered as having "received" the petroleum | 0007| product;] | 0008| I. "rack" means a mechanism for delivering fuel | 0009| from a refinery or pipeline terminal into a truck, trailer, | 0010| railroad car, barge or other non-pipeline means of transfer; | 0011| J. "secretary" means the secretary of taxation and | 0012| revenue or the secretary's delegate; and | 0013| K. "special fuel" means diesel engine fuel, kerosene | 0014| and all other liquid fuels used for the generation of power to | 0015| propel a motor vehicle, except: | 0016| (1) gasoline as defined in Section 7-13-2 NMSA | 0017| 1978; | 0018| (2) alternative fuel as defined in [the | 0019| Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978; | 0020| (3) products specially prepared and sold for | 0021| use in turbo-prop or jet-type aircraft; and | 0022| (4) liquefied petroleum gases and natural gas." | 0023| Section 7. Section 7-16A-2 NMSA 1978 (being Laws 1992, | 0024| Chapter 51, Section 2, as amended) is amended to read: | 0025| "7-16A-2. DEFINITIONS.--As used in the Special Fuels | 0001| Supplier Tax Act: | 0002| A. "bulk storage" means the storage of special fuels | 0003| in any tank or receptacle, other than a supply tank, for the | 0004| purpose of sale by a dealer or for use by a user or for any | 0005| other purpose; | 0006| B. "bulk storage user" means a user who operates, | 0007| owns or maintains bulk storage in this state from which the user | 0008| places special fuel into the supply tanks of motor vehicles | 0009| owned or operated by that user; | 0010| C. "dealer" means any person who sells and delivers | 0011| special fuel to a user; | 0012| D. "department" means the taxation and revenue | 0013| department, the secretary of taxation and revenue or any | 0014| employee of [that] the department exercising authority | 0015| lawfully delegated to that employee by the secretary; | 0016| E. "government-licensed vehicle" means a motor | 0017| vehicle lawfully displaying a registration plate, as defined in | 0018| the Motor Vehicle Code, issued by: | 0019| (1) [issued by] the United States or [by] | 0020| any state identifying the motor vehicle as belonging to the | 0021| United States or any of its agencies or instrumentalities [or | 0022| to]; | 0023| (2) the state of New Mexico identifying the | 0024| vehicle as belonging to the state of New Mexico or any of its | 0025| political subdivisions, agencies or instrumentalities; or | 0001| [(2) issued by] (3) any state identifying | 0002| the motor vehicle as belonging to an Indian nation, tribe or | 0003| pueblo or an agency or instrumentality thereof; | 0004| F. "gross vehicle weight" means the weight of a | 0005| motor vehicle or combination motor vehicle without load, plus | 0006| the weight of any load on the vehicle; | 0007| G. "highway" means every road, highway, | 0008| thoroughfare, street or way, including toll roads, generally | 0009| open to the use of the public as a matter of right for the | 0010| purpose of motor vehicle travel and notwithstanding that the | 0011| same may be temporarily closed for the purpose of construction, | 0012| reconstruction, maintenance or repair; | 0013| H. "motor vehicle" means any self-propelled vehicle | 0014| or device that is either subject to registration pursuant to | 0015| Section 66-3-1 NMSA 1978 or is used or may be used on the | 0016| public highways in whole or in part for the purpose of | 0017| transporting persons or property and includes any connected | 0018| trailer or semitrailer; | 0019| I. "person" means an individual or any other | 0020| [legal] entity, ["person" also means] including, to the | 0021| extent permitted by law, any federal, state or other government | 0022| or any department, agency, [or] instrumentality [of the | 0023| state, county, municipality] or [any] political subdivision | 0024| [thereof; | 0025| J. "received" means: | 0001| (1) special fuel that is produced, refined, | 0002| manufactured, blended or compounded at a refinery in this state | 0003| or stored at a pipeline terminal in this state by any person is | 0004| "received" by that person when it is loaded there into tank | 0005| cars, tank trucks, tank wagons or other types of transportation | 0006| equipment or when it is placed into any tank or other container | 0007| from which sales or deliveries not involving transportation are | 0008| made; but when such special fuel is shipped or delivered to | 0009| another person: | 0010| (a) registered as a special fuel supplier | 0011| under the Special Fuels Supplier Tax Act, then it is "received" | 0012| by the special fuel supplier to whom it is so shipped or | 0013| delivered; or | 0014| (b) not registered as a special fuel | 0015| supplier under the Special Fuels Supplier Tax Act for the | 0016| account of a person who is so registered, it is "received" by | 0017| the special fuel supplier for whose account it is shipped; | 0018| (2) notwithstanding the provisions of Paragraph | 0019| (1) of this subsection, when special fuel is shipped or | 0020| delivered from a refinery or pipeline terminal to another | 0021| refinery or pipeline terminal, such special fuel is not | 0022| "received" by reason of such shipment or delivery; | 0023| (3) any product other than special fuel that is | 0024| blended to produce special fuel other than at a refinery or | 0025| pipeline terminal in this state is "received" by a person who is | 0001| the owner of the special fuel at the time and place the blending | 0002| is completed; | 0003| (4) except as otherwise provided, special fuel | 0004| is "received" at the time and place it is first unloaded in this | 0005| state and by the person who is the owner thereof immediately | 0006| preceding the unloading, unless the owner immediately after the | 0007| unloading is a registered special fuel supplier, in which case | 0008| the registered special fuel supplier is considered as having | 0009| "received" the special fuel; and | 0010| (5) with respect to a motor vehicle that is not | 0011| registered pursuant to the laws of this state or a motor vehicle | 0012| for which the operator cannot produce a valid tax identification | 0013| card, entry of the motor vehicle into the state. The amount of | 0014| special fuel "received" upon entry into this state shall be | 0015| determined in accordance with regulations of the secretary] of | 0016| any federal, state or other government; | 0017| J. "rack" means a mechanism for delivering fuel | 0018| from a refinery or pipeline terminal into a truck, trailer, | 0019| railroad car, barge or other non-pipeline means of transfer; | 0020| K. "registrant" means any person who has registered | 0021| a motor vehicle pursuant to the laws of this state or of another | 0022| state; | 0023| L. "sale" means any delivery, exchange, gift or | 0024| other disposition; | 0025| M. "secretary" means the secretary of taxation and | 0001| revenue or the secretary's delegate; | 0002| N. "special fuel" means diesel engine fuel, | 0003| kerosene and any other liquid fuel used for the generation of | 0004| power to propel a motor vehicle, except gasoline as defined in | 0005| Section 7-13-2 NMSA 1978 or alternative fuel as defined in [the | 0006| Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978; | 0007| O. "special fuel user" means any user who is a | 0008| registrant, owner or operator of a motor vehicle using special | 0009| fuel and having a gross vehicle weight in excess of twenty-six | 0010| thousand pounds; | 0011| P. "state" or "jurisdiction" means a state, | 0012| territory or possession of the United States, the District of | 0013| Columbia, the commonwealth of Puerto Rico, a foreign country or | 0014| a state or province of a foreign country; | 0015| Q. "supplier" means any person, [but] not | 0016| including the United States or any of its agencies except to the | 0017| extent now or hereafter permitted by the constitution of the | 0018| United States and laws thereof, who receives special fuel | 0019| [within the meaning of "received" as defined in this section]; | 0020| R. "supply tank" means any tank or other receptacle | 0021| in which or by which fuel may be carried and supplied to the | 0022| fuel-furnishing device or apparatus of the propulsion mechanism | 0023| of a motor vehicle when the tank or receptacle either contains | 0024| special fuel or special fuel is delivered into it; | 0025| S. "tax" means the special fuel excise tax imposed | 0001| [under] pursuant to the Special Fuels Supplier Tax Act; | 0002| [T. "use" means: | 0003| (1) the receipt or placing of special fuels by | 0004| a special fuel user into the fuel supply tank of any motor | 0005| vehicle registered, owned or operated by the special fuel user; | 0006| (2) the consumption by a special fuel user of | 0007| special fuels in the propulsion of a motor vehicle on the | 0008| highways of this state and any activity ancillary to that | 0009| propulsion; or | 0010| (3) the importation of special fuels in the | 0011| fuel supply tank of any motor vehicle as fuel for the propulsion | 0012| of the motor vehicle on the highways] and | 0013| [U.] T. "user" means any person other than the | 0014| United States government or any of its agencies or | 0015| instrumentalities; the state of New Mexico or any of its | 0016| political subdivisions, agencies or instrumentalities; or an | 0017| Indian nation, tribe or pueblo or any agency or instrumentality | 0018| of an Indian nation, tribe or pueblo who uses special fuel to | 0019| propel a motor vehicle on the highways." | 0020| Section 8. A new section of the Special Fuels Supplier Tax | 0021| Act, Section 7-16A-2.1 NMSA 1978, is enacted to read: | 0022| "7-16A-2.1. [NEW MATERIAL] WHEN SPECIAL FUEL RECEIVED | 0023| OR USED--WHO IS REQUIRED TO PAY TAX.-- | 0024| A. A refinery or pipeline terminal receives special | 0025| fuel at the time and place when it first loads the special fuel | 0001| from a rack in this state into tank cars, tank trucks, tank | 0002| wagons or any other type of transportation equipment or when it | 0003| places the special fuel into any tank or other container in this | 0004| state from which sales or deliveries not involving | 0005| transportation are made. When the refinery or pipeline terminal | 0006| delivers the special fuel at a rack in this state to a person | 0007| who is registered as a supplier under the Special Fuels Supplier | 0008| Tax Act, however, that person receives the special fuel and is | 0009| required to pay the special fuel excise tax. Special fuel is | 0010| not received when it is shipped or delivered from a refinery to | 0011| a pipeline terminal or from one refinery or pipeline terminal to | 0012| another refinery or pipeline terminal. | 0013| B. Special fuel imported into New Mexico by any | 0014| means other than in the supply tank of a motor vehicle or by | 0015| pipeline is received at the time and place it is imported into | 0016| this state. The person who owns the special fuel at the time of | 0017| importation receives the special fuel and is required to pay the | 0018| special fuel excise tax. | 0019| C. If special fuel is received within the exterior | 0020| boundaries of an Indian reservation or pueblo grant and the | 0021| person required to pay the special fuel excise tax is immune | 0022| from state taxation, the special fuel is also received when the | 0023| special fuel is transported off the reservation or pueblo grant | 0024| by any means other than in the fuel supply tank of a motor | 0025| vehicle. The person who owns special fuel immediately after the | 0001| time the special fuel is transported off the reservation or | 0002| pueblo grant is the person required to pay the special fuel | 0003| excise tax. | 0004| D. Special fuel is used in New Mexico when it is put | 0005| into the supply tank of any motor vehicle registered, owned or | 0006| operated by a special fuel user, consumed by a special fuel user | 0007| in the propulsion of a motor vehicle on the highways of this | 0008| state or any activity ancillary to that propulsion, or imported | 0009| into the state in the fuel supply tank of any motor vehicle for | 0010| the propulsion of the motor vehicle on New Mexico highways." | 0011| Section 9. Section 7-16A-8 NMSA 1978 (being Laws 1992, | 0012| Chapter 51, Section 8, as amended) is amended to read: | 0013| "7-16A-8. SPECIAL BULK STORAGE USER PERMIT.-- | 0014| A. The department may issue to a user [an annual] | 0015| a special bulk storage user permit that shall entitle that | 0016| user to own, operate, utilize or maintain bulk storage for the | 0017| sole purpose of placing special fuel from it into the supply | 0018| tank of an allowable motor vehicle registered, owned or operated | 0019| by that user. The fee for the special bulk storage user permit | 0020| shall be ten dollars ($10.00) per year. Permits shall be issued | 0021| on a calendar year basis but may be issued for one, two or three | 0022| years at a time. | 0023| B. To secure a special bulk storage user permit, an | 0024| applicant shall: | 0025| (1) file with the department upon a form | 0001| furnished by the department an application for a special bulk | 0002| storage user permit; | 0003| (2) indicate on the application the number of | 0004| years, to a maximum of three, for which the applicant wishes the | 0005| permit to be valid; | 0006| [(2)] (3) accompany the application with | 0007| payment of [an annual] the special bulk storage user permit | 0008| fee in the amount of ten dollars ($10.00) per year requested; | 0009| and | 0010| [(3)] (4) accompany the application with a | 0011| signed affidavit to the effect that the signer shall use the | 0012| special fuel from the special bulk storage only for the purpose | 0013| of placing it into the supply tanks of specified allowable motor | 0014| vehicles registered, owned or operated by the signer. | 0015| C. It is a violation of the Special Fuels Supplier | 0016| Tax Act for any special bulk storage user to: | 0017| (1) sell special fuel from the user's special | 0018| bulk storage to any other person; or | 0019| (2) deliver special fuel from the user's | 0020| special bulk storage into the supply tank of any motor vehicle, | 0021| except specified allowable motor vehicles registered, owned or | 0022| operated by the special bulk storage user. | 0023| D. "Allowable motor vehicles", for the purposes of | 0024| this section, includes but is not limited to motor vehicles used | 0025| primarily for or suitable for use in construction or farming, | 0001| such as road graders, backhoes, rubber-tired rollers, front | 0002| loaders, rubber-tired draglines, farm tractors, self-propelled | 0003| combines or self-propelled reapers. | 0004| E. The department may revoke, after due notice and | 0005| hearing as provided in Section 7-1-24 NMSA 1978, the special | 0006| bulk storage user permit of any user found to be in violation of | 0007| any provision of the Special Fuels Supplier Tax Act. | 0008| F. Special fuel purchased for bulk storage under a | 0009| special bulk storage user permit shall not be subject to the | 0010| special fuel excise tax at the time of purchase, but special | 0011| fuel excise tax shall be due on any special fuel removed from | 0012| bulk storage if delivered into the supply tank of a motor | 0013| vehicle that is operated on the highways of this state. | 0014| G. All special fuel acquired, purchased or received | 0015| under a special bulk storage user permit shall be acquired, | 0016| purchased or received from a registered [dealer or] supplier. | 0017| It is unlawful for any person to sell special fuel in bulk | 0018| quantities to special bulk storage users unless that person is | 0019| registered [under] pursuant to the Special Fuels Supplier | 0020| Tax Act." | 0021| Section 10. Section 7-16A-10 NMSA 1978 (being Laws 1992, | 0022| Chapter 51, Section 10, as amended) is amended to read: | 0023| "7-16A-10. DEDUCTIONS--SPECIAL FUEL EXCISE TAX--SPECIAL | 0024| FUEL SUPPLIERS.--In computing the special fuel excise tax due, | 0025| the following amounts of special fuel may be deducted from the | 0001| total amount of special fuel received in New Mexico during the | 0002| tax period, provided that satisfactory proof thereof is | 0003| furnished to the department: | 0004| A. special fuel received in New Mexico, but [sold | 0005| for export or] exported from this state by a special fuel | 0006| supplier, other than in the fuel supply tank of a motor vehicle; | 0007| B. special fuel sold to the United States or any | 0008| agency or instrumentality thereof for the exclusive use of the | 0009| United States or any agency or instrumentality thereof; special | 0010| fuel sold to the United States includes special fuel delivered | 0011| into the supply tank of a government-licensed vehicle; | 0012| C. special fuel sold to the state of New Mexico or | 0013| any political subdivision, agency or instrumentality thereof for | 0014| the exclusive use of the state of New Mexico or any political | 0015| subdivision, agency or instrumentality thereof; special fuel | 0016| sold to the state of New Mexico includes special fuel delivered | 0017| into the supply tank of a government-licensed vehicle; | 0018| D. special fuel sold to an Indian nation, tribe or | 0019| pueblo or any agency or instrumentality thereof for the | 0020| exclusive use of the Indian nation, tribe or pueblo or any | 0021| agency or instrumentality thereof; special fuel sold to an | 0022| Indian nation, tribe or pueblo includes special fuel delivered | 0023| into the supply tank of a government-licensed vehicle; | 0024| E. special fuel sold to the holder of a special bulk | 0025| storage user permit and delivered into special bulk storage | 0001| [under] pursuant to the provisions of Section 7-16A-8 NMSA | 0002| 1978; and | 0003| F. special fuel sold for nonhighway use." | 0004| Section 11. Section 7-16A-12 NMSA 1978 (being Laws 1992, | 0005| Chapter 51, Section 12) is amended to read: | 0006| "7-16A-12. CREDIT--SPECIAL FUEL EXCISE TAX--SPECIAL FUEL | 0007| USERS.--In computing any special fuel excise tax due, all | 0008| special fuel excise tax paid on special fuel used during the | 0009| reporting period may be credited against the calculated special | 0010| fuel excise tax due [or weight distance tax due] for that | 0011| reporting period, provided that satisfactory proof of the | 0012| special fuel excise tax paid is furnished to the department." | 0013| Section 12. Section 7-16A-15 NMSA 1978 (being Laws 1992, | 0014| Chapter 51, Section 15, as amended) is amended to read: | 0015| "7-16A-15. BOND REQUIRED OF SUPPLIER [OR DEALER].-- | 0016| A. Except as provided in Subsection H of this section, | 0017| every supplier [and dealer] shall file with the department a | 0018| bond on a form approved by the attorney general with a surety | 0019| company authorized by the state corporation commission to | 0020| transact business in this state as a surety and upon which bond | 0021| the supplier [or dealer] is the principal obligor and the | 0022| state the obligee. The bond shall be conditioned upon the | 0023| prompt filing of true reports and the payment by the supplier | 0024| [or dealer] to the department of all taxes levied by the | 0025| Special Fuels Supplier Tax Act, together with all applicable | 0001| penalties and interest thereon. | 0002| B. In lieu of the bond, the supplier [or dealer] | 0003| may elect to file with the department cash or bonds of the | 0004| United States or New Mexico or of any political subdivision of | 0005| the state. | 0006| C. The total amount of the bond, cash or securities | 0007| required of any supplier [or dealer] shall be fixed by the | 0008| department and may be increased or reduced by the department at | 0009| any time, subject to the limitations provided in this section. | 0010| D. In fixing the total amount of the bond, cash or | 0011| securities required of any supplier [or dealer] required to | 0012| post bond, the department shall require an equivalent in total | 0013| amount to at least two times the amount of the department's | 0014| estimate of the supplier's [or dealer's quarterly] monthly | 0015| special fuel excise tax, determined in such manner as the | 0016| secretary may deem proper; provided, however, [that] the total | 0017| amount of bond, cash or securities required of a supplier [or | 0018| dealer] shall never be less than one thousand dollars ($1,000). | 0019| E. In the event the department decides that the | 0020| amount of the existing bond, cash or securities is insufficient | 0021| to insure payment to this state of the amount of the special | 0022| fuel excise tax and any penalties and interest for which the | 0023| supplier [or dealer] is or may at any time become liable, then | 0024| the supplier [or dealer] shall forthwith, upon written demand | 0025| of the department mailed to the last known address of the | 0001| supplier [or dealer] as shown on the records of the | 0002| department, file an additional bond, cash or securities in the | 0003| manner, form and amount determined by the department to be | 0004| necessary to secure at all times the payment by the supplier | 0005| [or dealer] of all taxes, penalties and interest due [under] | 0006| pursuant to the Special Fuels Supplier Tax Act. | 0007| F. Any surety on any bond furnished by any supplier | 0008| [or dealer] as required by this section shall be released and | 0009| discharged from all liability accruing on the bond after the | 0010| expiration of ninety days from the date upon which the surety | 0011| files with the department a written request to be released and | 0012| discharged; provided, however, [that such] the request shall | 0013| not operate to release or discharge the surety from any | 0014| liability already accrued or that shall accrue before the | 0015| expiration of the ninety-day period, unless a new bond is filed | 0016| during the ninety-day period, in which case the previous bond | 0017| may be canceled as of the effective date of the new bond. On | 0018| receipt of notice of such request, the department shall notify | 0019| promptly the supplier [or dealer] who furnished the bond that | 0020| the supplier [or dealer] shall, on or before the expiration of | 0021| the ninety-day period, file with the department a new bond with | 0022| a surety satisfactory to the department in the amount and form | 0023| required in this section. | 0024| G. The supplier [or dealer] required to file bond | 0025| with or provide cash or securities to the department in | 0001| accordance with this section and who is required by any other | 0002| state law to file another bond with or provide cash or | 0003| securities to the department may elect to file a combined bond | 0004| or provide cash or securities applicable to the provisions of | 0005| both this section and the other law, with the approval of the | 0006| secretary. The amount of the combined bond, cash or securities | 0007| shall be determined by the department, and the form of the | 0008| combined bond shall be approved by the attorney general. | 0009| H. On July 1, 1994, every supplier [or dealer] | 0010| who, for the twenty-four month period immediately preceding that | 0011| date, has not been a delinquent taxpayer [and both has timely | 0012| filed all tax returns due] under the Special Fuels Supplier Tax | 0013| Act or the Special Fuels Tax Act [and has timely paid all taxes | 0014| due under those acts] is exempt from the requirement [under] | 0015| pursuant to this section to file a bond. A supplier [or | 0016| dealer] required to file a bond [under] pursuant to the | 0017| provisions of this section who, for a twenty-four consecutive | 0018| month period ending after July 1, 1994, [timely files all tax | 0019| returns due under] has not been a delinquent taxpayer pursuant | 0020| to either the Special Fuels Supplier Tax Act or the Special | 0021| Fuels Tax Act [is] may request to be exempt from the | 0022| requirement to file a bond beginning with the first day of the | 0023| first month following the end of the twenty-four month period. | 0024| If a supplier [or dealer] exempted [under] pursuant to | 0025| this subsection subsequently becomes a delinquent taxpayer [or | 0001| twice fails in any twelve consecutive month period either to | 0002| timely file a tax return or make timely payment of tax due | 0003| under] pursuant to the Special Fuels Supplier Tax Act, the | 0004| department may terminate the exemption and require the filing of | 0005| a bond in accordance with this section. If the department | 0006| terminates the exemption, the termination shall not be effective | 0007| any earlier than ten days after the date the department notifies | 0008| the supplier [or dealer] in writing of the termination." | 0009| Section 13. 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 | 0013| user permits for the privilege of using special fuel in New | 0014| 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 | 0023| secured from the department. | 0024| 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 14. A new section of the Special Fuels Supplier | 0006| Tax 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 who | 0024| assumed liability for payment of the tax imposed by the Special | 0025| Fuels Supplier Tax Act." | 0001| Section 15. EFFECTIVE DATE.--The effective date of the | 0002| provisions of this act is May 1, 1996; if this act is enacted | 0003| into law without an emergency clause, the effective date is | 0004| July 1, 1996. | 0005| Section 16. EMERGENCY.--It is necessary for the public | 0006| peace, health and safety that this act take effect immediately. | 0007| - 35 - State of New Mexico | 0008| House of Representatives | 0009| | 0010| FORTY-SECOND LEGISLATURE | 0011| FIRST SPECIAL SESSION, 1996 | 0012| | 0013| | 0014| March 21, 1996 | 0015| | 0016| | 0017| Mr. Speaker: | 0018| | 0019| Your TAXATION AND REVENUE COMMITTEE, to whom has | 0020| been referred | 0021| | 0022| HOUSE BILL 5 | 0023| | 0024| has had it under consideration and reports same with | 0025| recommendation that it DO NOT PASS, but that | 0001| | 0002| HOUSE TAXATION AND REVENUE COMMITTEE SUBSTITUTE | 0003| FOR HOUSE BILL 5 | 0004| | 0005| DO PASS. | 0006| | 0007| Respectfully submitted, | 0008| | 0009| | 0010| | 0011| | 0012| Jerry W. Sandel, Chairman | 0013| | 0014| | 0015| Adopted Not Adopted | 0016| | 0017| (Chief Clerk) (Chief Clerk) | 0018| | 0019| Date | 0020| | 0021| The roll call vote was 8 For 4 Against | 0022| Yes: 8 | 0023| No: Gonzales, Lovejoy, Lujan, Sandoval | 0024| Excused: None | 0025| Absent: Crook | 0001| | 0002| | 0003| H0005TR1 HOUSE TAXATION AND REVENUE COMMITTEE SUBSTITUTE FOR | 0004| HOUSE BILL 5 | 0005| 42nd legislature - STATE OF NEW MEXICO - first special session, 1996 | 0006| | 0007| | 0008| | 0009| | 0010| | 0011| | 0012| | 0013| AN ACT | 0014| RELATING TO TAXATION; AMENDING THE GASOLINE TAX ACT, THE PETROLEUM | 0015| PRODUCTS LOADING FEE ACT AND THE SPECIAL FUELS SUPPLIER TAX ACT TO | 0016| CHANGE THE DEFINITION OF WHEN GASOLINE OR SPECIAL FUEL IS RECEIVED | 0017| AND WHO RECEIVES IT FOR PURPOSES OF IMPOSING CERTAIN TAXES; | 0018| CHANGING THE BOND REQUIREMENTS FOR CERTAIN TAXPAYERS; AUTHORIZING | 0019| COOPERATIVE AGREEMENTS WITH INDIAN NATIONS, TRIBES AND PUEBLOS FOR | 0020| CERTAIN PAYMENTS IN LIEU OF TAXES; AMENDING AND ENACTING SECTIONS | 0021| OF THE NMSA 1978; MAKING AN APPROPRIATION; DECLARING AN EMERGENCY. | 0022| | 0023| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0024| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971, | 0025| Chapter 207, Section 2, as amended) is amended to read: | 0001| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act: | 0002| A. "aviation gasoline" means [any flammable liquid | 0003| used primarily as fuel for the propulsion of motor vehicles, | 0004| motorboats or aircraft. "Gasoline" does not include diesel-engine | 0005| fuel, kerosene, liquefied petroleum gas, natural gas and products | 0006| specially prepared and] gasoline sold for use in [the] | 0007| aircraft propelled by engines other than turbo-prop or jet-type | 0008| engines; | 0009| B. "department" means the taxation and revenue | 0010| department, the secretary of taxation and revenue or any | 0011| employee of the department exercising authority lawfully | 0012| delegated to that employee by the secretary; | 0013| [C. "secretary" means the secretary of taxation and | 0014| revenue or the secretary's delegate; | 0015| D. "motor vehicle" means any self-propelled vehicle | 0016| suitable for operation on highways; | 0017| E. "highway" means every way or place, including | 0018| toll roads, generally open to or intended to be used for public | 0019| travel by motor vehicles, regardless of whether it is | 0020| temporarily closed; | 0021| F. "distributor" means any person, but not including | 0022| the United States of America or any of its agencies except to | 0023| the extent now or hereafter permitted by the constitution and | 0024| laws thereof, who receives gasoline within the meaning of | 0025| "received" as defined in this section; | 0001| G. "wholesaler" means any person not a distributor | 0002| who sells gasoline in quantities of thirty-five gallons or more | 0003| and does not deliver such gasoline into the fuel supply tanks of | 0004| motor vehicles; | 0005| H. "retailer" means any person who sells gasoline in | 0006| quantities of thirty-five gallons or less and delivers such | 0007| gasoline into the fuel supply tanks of motor vehicles; | 0008| I. the definitions of "distributor", "wholesaler" | 0009| and "retailer" shall be construed so that a person may at the | 0010| same time be a retailer and a distributor or a retailer and a | 0011| wholesaler; | 0012| J. "person" means: | 0013| (1) any individual, estate, trust, receiver, | 0014| cooperative association, club, corporation, company, firm, | 0015| partnership, limited liability company, limited liability | 0016| partnership, joint venture, syndicate or other entity, including | 0017| any gas, water or electric utility owned or operated by a county, | 0018| municipality or other political subdivision of the state; or | 0019| (2) the United States or any agency or | 0020| instrumentality thereof or the state of New Mexico or any political | 0021| subdivision thereof; | 0022| K. "received" means: | 0023| (1) | 0024| (a) gasoline which is produced, refined, | 0025| manufactured, blended or compounded at a refinery in this state or | 0001| stored at a pipeline terminal in this state by any person is | 0002| "received" by such person when it is loaded there into tank cars, | 0003| tank trucks, tank wagons or other types of transportation equipment | 0004| or when it is placed into any tank or other container from which | 0005| sales or deliveries not involving transportation are made; | 0006| (b) when, however, such gasoline is shipped | 0007| or delivered to another person registered as a distributor under | 0008| the Gasoline Tax Act, then it is "received" by the distributor to | 0009| whom it is so shipped or delivered; and | 0010| (c) further, when such gasoline is shipped | 0011| or delivered to another person not registered as a distributor | 0012| under the Gasoline Tax Act for the account of a person that is so | 0013| registered, it is "received" by the distributor for whose account | 0014| it is shipped; | 0015| (2) notwithstanding the provisions of Paragraph | 0016| (1) of this subsection, when gasoline is shipped or delivered from | 0017| a refinery or pipeline terminal to another refinery or pipeline | 0018| terminal, such gasoline is not "received" by reason of such | 0019| shipment or delivery; | 0020| (3) any product other than gasoline that is | 0021| blended to produce gasoline other than at a refinery or pipeline | 0022| terminal in this state is "received" by a person who is the owner | 0023| thereof at the time and place the blending is completed; and | 0024| (4) except as otherwise provided, gasoline is | 0025| "received" at the time and place it is first unloaded in this state | 0001| and by the person who is the owner thereof immediately preceding | 0002| the unloading, unless the owner immediately after the unloading is | 0003| a registered distributor, in which case such registered distributor | 0004| is considered as having received the gasoline; | 0005| L. "drip gasoline" means a combustible hydrocarbon | 0006| liquid formed as a product of condensation from either associated | 0007| or nonassociated natural or casing-head gas which remains a liquid | 0008| at existing atmospheric temperature and pressure; | 0009| M. "gallon" means the quantity of liquid necessary to | 0010| fill a standard United States gallon liquid measure or that same | 0011| quantity adjusted to a temperature of sixty degrees fahrenheit at | 0012| the election of any distributor, but a distributor shall report on | 0013| the same basis for a period of at least one year; and | 0014| N. "ethanol blended fuel" means gasoline received in | 0015| New Mexico containing a minimum of ten percent by volume of | 0016| denatured ethanol, of at least one hundred ninety-nine proof, | 0017| exclusive of denaturants] | 0018| C. "distributor" means a person who is required as an | 0019| agent for the pre-collection of the gasoline tax to pre-collect and | 0020| pay over the gasoline tax; "distributor" shall be construed so that | 0021| a person simultaneously may be both a distributor and a retailer; | 0022| D. "drip gasoline" means a combustible hydrocarbon | 0023| liquid formed as a product of condensation from either associated | 0024| or non-associated natural or casing head gas and that remains a | 0025| liquid at room temperature and pressure; | 0001| E. "fuel supply tank" means any tank or other | 0002| receptacle in which or by which fuel may be carried and supplied to | 0003| the fuel-furnishing device or apparatus of the propulsion mechanism | 0004| of a motor vehicle when the tank or receptacle either contains | 0005| gasoline or gasoline is delivered into it; | 0006| F. "gallon" means the quantity of liquid necessary to | 0007| fill a standard United States gallon liquid measure or that same | 0008| quantity adjusted to a temperature of sixty degrees fahrenheit at | 0009| the election of any distributor, but a distributor shall report on | 0010| the same basis for a period of at least one year; | 0011| G. "gasoline" means any flammable liquid used primarily | 0012| as fuel for the propulsion of motor vehicles, motorboats or | 0013| aircraft. "Gasoline" does not include diesel engine fuel, | 0014| kerosene, liquefied petroleum gas, compressed or liquefied natural | 0015| gas or products specially prepared and sold for use in aircraft | 0016| propelled by turbo-prop or jet-type engines; | 0017| H. "government-licensed vehicle" means a motor vehicle | 0018| lawfully displaying a registration plate, as defined in the Motor | 0019| Vehicle Code, issued by the United States or any state identifying | 0020| the motor vehicle as belonging to the United States or any of its | 0021| agencies or instrumentalities or to an Indian nation, tribe or | 0022| pueblo or any of its agencies or instrumentalities; | 0023| I. "highway" means every road, highway, thoroughfare, | 0024| street or way, including toll roads, generally open to the use of | 0025| the public as a matter of right for the purpose of motor vehicle | 0001| travel regardless of whether it is temporarily closed for the | 0002| purpose of construction, reconstruction, maintenance or repair; | 0003| J. "motor vehicle" means any self-propelled vehicle or | 0004| device that is either subject to registration under Section 66-3-1 | 0005| NMSA 1978 or used or that may be used on the public highways in | 0006| whole or in part for the purpose of transporting persons or | 0007| property and includes any connected trailer or semitrailer; | 0008| K. "person" means an individual or any other entity, | 0009| including, to the extent permitted by law, any federal, state or | 0010| other government or any department, agency, instrumentality or | 0011| political subdivision of any federal, state or other government; | 0012| L. "rack" means a mechanism for delivering fuel from a | 0013| refinery or pipeline terminal into tank cars, tank trucks, tank | 0014| wagons or any other type of transportation equipment; | 0015| M. "refinery" means any plant or other facility in | 0016| which gasoline is produced, refined, manufactured, blended or | 0017| compounded; | 0018| N. "retailer" means a person who sells gasoline | 0019| generally in quantities of thirty-five gallons or less and delivers | 0020| such gasoline into the fuel supply tanks of motor vehicles. | 0021| "Retailer" shall be construed so that a person simultaneously may | 0022| be a retailer, a distributor and a wholesaler; | 0023| O. "secretary" means the secretary of taxation and | 0024| revenue or the secretary's delegate; and | 0025| P. "wholesaler" means a person who is not a distributor | 0001| and who sells gasoline in quantities of thirty-five gallons or more | 0002| and does not deliver such gasoline into the fuel supply tanks of | 0003| motor vehicles. "Wholesaler" shall be construed so that a person | 0004| simultaneously may be a wholesaler and a retailer." | 0005| Section 2. A new section of the Gasoline Tax Act, Section | 0006| 7-13-2.1 NMSA 1978, is enacted to read: | 0007| "7-13-2.1. [NEW MATERIAL] WHEN GASOLINE RECEIVED--WHO | 0008| RECEIVES GASOLINE--EXEMPTIONS.-- | 0009| A. Gasoline is received at the time and place when the | 0010| gasoline is delivered in this state into the fuel supply tank of a | 0011| motor vehicle. The operator of the motor vehicle at the time the | 0012| gasoline is received is the person who has received the gasoline. | 0013| B. Gasoline is exempt from the imposition of the | 0014| gasoline tax if: | 0015| (1) it is received in the state by the United | 0016| States or any agency or instrumentality of the United States; or | 0017| (2) it is received within the reservation or | 0018| pueblo grant of an Indian nation, tribe or pueblo located in New | 0019| Mexico, by the Indian nation, tribe or pueblo or an agency or | 0020| instrumentality of that Indian entity or a member of that nation, | 0021| tribe or pueblo." | 0022| Section 3. A new section of the Gasoline Tax Act, Section | 0023| 7-13-2.2 NMSA 1978, is enacted to read: | 0024| "7-13-2.2. [NEW MATERIAL] PERSONS REQUIRED TO PRE-COLLECT | 0025| AND PAY OVER TAX.-- | 0001| A. For the convenience of the person receiving gasoline | 0002| and to ensure prompt collection of the tax, the persons specified | 0003| in this section are agents of the state for pre-collection of the | 0004| gasoline tax. The persons specified are required to pre-collect | 0005| and pay over the gasoline tax at the time and in the manner | 0006| provided in the Gasoline Tax Act and by regulations or instructions | 0007| of the department. At the time when the duty to pre-collect the | 0008| gasoline tax is incurred, it is presumed that gasoline will be | 0009| received in New Mexico and will be subject to the gasoline tax. | 0010| B. A person who owns the gasoline in a refinery or | 0011| pipeline terminal incurs the duty to pre-collect and pay over the | 0012| gasoline tax at the time and place when that person first delivers | 0013| gasoline from a rack in this state into tank cars, tank trucks, | 0014| tank wagons or any other type of transportation equipment or when | 0015| that person places gasoline into any tank or other container in | 0016| this state from which sales or deliveries not involving | 0017| transportation are made, except that the duty to pre-collect and | 0018| pay over is not incurred with respect to gasoline shipped or | 0019| delivered from a refinery to a pipeline terminal or from one | 0020| refinery or pipeline terminal to another refinery or pipeline | 0021| terminal. | 0022| C. At the time and place gasoline is imported into this | 0023| state, the person who imports gasoline into New Mexico by any means | 0024| other than in the fuel supply tank of a motor vehicle or by | 0025| pipeline incurs the duty to pre-collect and pay over the gasoline | 0001| tax. The department shall adopt regulations and instructions to | 0002| waive the requirement for pre-collection upon a showing | 0003| satisfactory to the department that the imported gasoline will be | 0004| exported and not used, distributed or sold in the state. | 0005| D. Any person who sells gasoline in New Mexico on which | 0006| the gasoline tax has not been pre-collected has the duty to pre-collect at the time of sale and pay over the tax." | 0007| Section 4. Section 7-13-4 NMSA 1978 (being Laws 1991, | 0008| Chapter 9, Section 32) is amended to read: | 0009| "7-13-4. DEDUCTIONS--GASOLINE TAX.--In computing the | 0010| gasoline tax due from a person required to pre-collect and pay | 0011| over the tax, the following amounts of gasoline [may] shall be | 0012| deducted from the total amount of gasoline presumed to be | 0013| received in New Mexico during the tax period, [provided that | 0014| satisfactory proof thereof is furnished to] pursuant to | 0015| regulations and instructions of the department: | 0016| A. gasoline presumed to be received in New Mexico, | 0017| but [sold for export or] exported [from] for sale outside | 0018| this state [by a distributor] by any means other than in the | 0019| fuel supply tank of a motor vehicle; and | 0020| B. gasoline [received in New Mexico sold to the United | 0021| States or any agency or instrumentality thereof for the exclusive | 0022| use of the United States or any agency or instrumentality thereof] | 0023| exempt from the gasoline tax pursuant to the provisions of | 0024| Subsection B of Section 7-13-2.1 NMSA 1978." | 0025| Section 5. A new section of the Gasoline Tax Act is enacted | 0001| to read: | 0002| "[NEW MATERIAL] BOND REQUIRED OF DISTRIBUTORS.-- | 0003| A. Except as provided in Subsection H of this section, | 0004| every distributor shall file with the department a bond on a form | 0005| approved by the attorney general with a surety company authorized | 0006| by the state corporation commission to transact business in this | 0007| state as a surety and upon which bond the distributor is the | 0008| principal obligor and the state the obligee. The bond shall be | 0009| conditioned upon the prompt filing of true reports and the payment | 0010| over by the distributor to the department of all taxes pre-collected by the distributor pursuant to the Gasoline Tax Act, | 0011| together with all applicable penalties and interest thereon. | 0012| B. In lieu of the bond, the distributor may elect to | 0013| file with the department cash or bonds of the United States or New | 0014| Mexico or of any political subdivision of the state. | 0015| C. The total amount of the bond, cash or securities | 0016| required of any distributor shall be fixed by the department and | 0017| may be increased or reduced by the department at any time, subject | 0018| to the limitations provided in this section. | 0019| D. In fixing the total amount of the bond, cash or | 0020| securities required of any distributor required to post bond, the | 0021| department shall require an equivalent in total amount to at least | 0022| two times the amount of the department's estimate of the | 0023| distributor's monthly payment of pre-collected gasoline tax, | 0024| determined in such manner as the secretary may deem proper; | 0025| provided, however, the total amount of bond, cash or securities | 0001| required of a distributor shall never be less than one thousand | 0002| dollars ($1,000). | 0003| E. In the event the department decides that the amount | 0004| of the existing bond, cash or securities is insufficient to ensure | 0005| payment to this state of the amount of the pre-collected gasoline | 0006| tax and any penalties and interest for which the distributor is or | 0007| may at any time become liable, then the distributor, upon written | 0008| demand of the department mailed to the last known address of the | 0009| distributor as shown on the records of the department, shall file | 0010| an additional bond, cash or securities in the manner, form and | 0011| amount determined by the department to be necessary to secure at | 0012| all times the payment by the distributor of all pre-collected taxes | 0013| and all penalties and interest due under the Gasoline Tax Act. | 0014| F. A surety on a bond furnished by a distributor as | 0015| required by this section shall be released and discharged from all | 0016| liability accruing on the bond after the expiration of ninety days | 0017| from the date upon which the surety files with the department a | 0018| written request to be released and discharged; provided, however, | 0019| that such request shall not operate to release or discharge the | 0020| surety from any liability already accrued or that shall accrue | 0021| before the expiration of the ninety-day period, unless a new bond | 0022| is filed during the ninety-day period, in which case the previous | 0023| bond may be canceled as of the effective date of the new bond. On | 0024| receipt of notice of such request, the department promptly shall | 0025| notify the distributor who furnished the bond that the distributor, | 0001| on or before the expiration of the ninety-day period, shall file | 0002| with the department a new bond with a surety satisfactory to the | 0003| department in the amount and form required in this section. | 0004| G. The distributor required to file bond with or | 0005| provide cash or securities to the department in accordance with | 0006| this section and who is required by another state law to file | 0007| another bond with or provide cash or securities to the department | 0008| may elect to file a combined bond or provide cash or securities | 0009| applicable to the provisions of both this section and the other | 0010| law, with the approval of the secretary. The amount of the | 0011| combined bond, cash or securities shall be determined by the | 0012| department, and the form of the combined bond shall be approved by | 0013| the attorney general. | 0014| H. Every distributor who, for the twenty-four month | 0015| period immediately preceding July 1, 1994, has not been delinquent | 0016| in his obligations pursuant to the Gasoline Tax Act is exempt from | 0017| the requirement pursuant to this section to file a bond. A | 0018| distributor required to file a bond pursuant to the provisions of | 0019| this section who, for a twenty-four consecutive month period ending | 0020| after July 1, 1994, has not been delinquent in his obligations | 0021| pursuant to the Gasoline Tax Act may request to be exempt from the | 0022| requirement to file a bond beginning with the first day of the | 0023| first month following the end of the twenty-four month period. If | 0024| a distributor exempted pursuant to this subsection subsequently | 0025| becomes delinquent in his obligations pursuant to the Gasoline Tax | 0001| Act, the department may terminate the exemption and require the | 0002| filing of a bond in accordance with this section. If the | 0003| department terminates the exemption, the termination shall not be | 0004| effective any earlier than ten days after the date the department | 0005| notifies the distributor in writing of the termination." | 0006| Section 6. A new section of the Gasoline Tax Act is enacted | 0007| to read: | 0008| "[NEW MATERIAL] AGREEMENTS FOR PAYMENTS IN LIEU OF TAXES TO | 0009| AN INDIAN NATION, TRIBE OR PUEBLO AUTHORIZED--APPROPRIATION.-- | 0010| A. The secretary may enter into a cooperative agreement | 0011| with an Indian nation, tribe or pueblo in New Mexico to provide for | 0012| the payments in lieu of taxes authorized pursuant to this section | 0013| and for the exchange of information and the reciprocal, joint or | 0014| common enforcement, administration, remittance and audit of those | 0015| payments. | 0016| B. An Indian nation, tribe or pueblo that sells | 0017| gasoline at retail from a station owned and operated by the nation, | 0018| tribe or pueblo within its reservation or pueblo grant in New | 0019| Mexico and on which the nation, tribe or pueblo has agreed not to | 0020| impose a fuel or other excise tax may enter into a cooperative | 0021| agreement with the secretary to receive payments in lieu of taxes | 0022| in an amount equal to six cents ($.06) for every gallon of gasoline | 0023| sold at retail by the nation, tribe or pueblo in New Mexico within | 0024| its reservation or pueblo grant. The payments in lieu of taxes | 0025| authorized pursuant to a cooperative agreement authorized by this | 0001| section shall be made from the state road fund and the amount of | 0002| the payments is appropriated from the state road fund for this | 0003| purpose. | 0004| C. The payments in lieu of taxes are intended to | 0005| provide a share of state gasoline tax revenues to an Indian nation, | 0006| tribe or pueblo that sells at retail gasoline on which the Indian | 0007| nation, tribe or pueblo could impose its own tribal excise tax. | 0008| Pursuant to the cooperative agreement, the Indian nation, tribe or | 0009| pueblo shall promise not to impose its own tax on the gasoline and | 0010| it is in consideration of this promise that the payments in lieu of | 0011| taxes are made. Further, the payments in lieu of taxes are | 0012| intended to provide funds for road improvements and other necessary | 0013| economic development and infrastructure purposes within the | 0014| reservation or pueblo grant of an Indian nation, tribe or pueblo in | 0015| New Mexico that would have been funded with tribal tax revenues had | 0016| such taxes been imposed. | 0017| D. The payments in lieu of taxes shall be distributed | 0018| in the amount, at the time and in accordance with the terms of the | 0019| agreement entered into by the secretary with the Indian nation, | 0020| tribe or pueblo." | 0021| Section 7. Section 7-13A-2 NMSA 1978 (being Laws 1990, | 0022| Chapter 124, Section 15, as amended) is amended to read: | 0023| "7-13A-2. DEFINITIONS.--As used in the Petroleum Products | 0024| Loading Fee Act: | 0025| A. "department" means the taxation and revenue | 0001| department, the secretary of taxation and revenue or any employee | 0002| of the department exercising authority lawfully delegated to that | 0003| employee by the secretary; | 0004| B. "distributor" means any person registered as a | 0005| distributor for purposes of the Gasoline Tax Act and any person | 0006| [who receives special fuel in this state] registered as a | 0007| supplier for purposes of the Special Fuels Supplier Tax Act; | 0008| C. "gallon" means the quantity of liquid necessary to | 0009| fill a standard United States gallon liquid measure, which is | 0010| approximately 3.785 liters, or that same quantity adjusted to a | 0011| temperature of sixty degrees fahrenheit at the election of any | 0012| distributor, but a distributor shall report on the same basis for a | 0013| period of at least one year; | 0014| D. "gasoline" means any flammable liquid used primarily | 0015| as fuel for the propulsion of motor vehicles, motorboats or | 0016| aircraft. "Gasoline" does not include diesel-engine fuel, kerosene | 0017| and products specially prepared and sold for use in [the] turbo-prop or jet-type engines; | 0018| E. "highway" means every road, highway, thoroughfare, | 0019| street or way, including toll roads, generally open to the use of | 0020| the public as a matter of right for the purpose of motor vehicle | 0021| travel, and notwithstanding that the same may be temporarily closed | 0022| for the purpose of construction, reconstruction, maintenance or | 0023| repair; | 0024| F. "motor vehicle" means any self-propelled vehicle or | 0025| device that is either subject to registration pursuant to Section | 0001| 66-3-1 NMSA 1978 or is used or may be used on the public highways | 0002| in whole or in part for the purpose of transporting persons or | 0003| property and includes any connected trailer or semitrailer; | 0004| G. "person" means an individual or any other [legal] | 0005| entity, including [any gas, water or electric utility owned or | 0006| operated by a county, municipality or other political subdivision | 0007| of the state. "Person" also means] to the extent permitted by | 0008| law, any federal, state or other government or any department, | 0009| agency [or], instrumentality or political subdivision of | 0010| [the] any federal, state [county, municipality or any | 0011| political subdivision thereof] or other government; | 0012| H. "petroleum product" means gasoline and special | 0013| fuels; | 0014| [I. "received" means: | 0015| (1) | 0016| (a) a petroleum product that is produced, | 0017| refined, manufactured, blended or compounded at a refinery in this | 0018| state or stored at a pipeline terminal in this state by any person | 0019| is "received" by such person when it is loaded there into tank | 0020| cars, tank trucks, tank wagons or other types of transportation | 0021| equipment or when it is placed into any tank or other container | 0022| from which sales or deliveries not involving transportation are | 0023| made; | 0024| (b) when, however, such a petroleum product | 0025| is shipped or delivered to another distributor, then it is | 0001| "received" by the distributor to whom it is so shipped or | 0002| delivered; and | 0003| (c) further, when such petroleum product is | 0004| shipped or delivered to another person not a distributor for the | 0005| account of a person that is a distributor, it is "received" by the | 0006| distributor for whose account it is shipped; | 0007| (2) notwithstanding the provisions of Paragraph | 0008| (1) of this subsection, when a petroleum product is shipped or | 0009| delivered from a refinery or pipeline terminal to another refinery | 0010| or pipeline terminal, the petroleum product is not "received" by | 0011| reason of such shipment or delivery; | 0012| (3) any product other than gasoline that is | 0013| blended to produce gasoline other than at a refinery or pipeline | 0014| terminal in this state is "received" by a person who is the owner | 0015| thereof at the time and place the blending is completed; and | 0016| (4) except as otherwise provided, a petroleum | 0017| product is "received" at the time and place it is first unloaded in | 0018| this state and by the person who is the owner thereof immediately | 0019| preceding the unloading, unless the owner immediately after the | 0020| unloading is a distributor, in which case the distributor is | 0021| considered as having "received" the petroleum product;] | 0022| I. "rack" means a mechanism for delivering fuel from a | 0023| refinery or pipeline terminal into a truck, trailer, railroad car, | 0024| barge or other nonpipeline means of transfer; | 0025| J. "secretary" means the secretary of taxation and | 0001| revenue or the secretary's delegate; and | 0002| K. "special fuel" means diesel-engine fuel, kerosene | 0003| and all other liquid fuels used for the generation of power to | 0004| propel a motor vehicle, except: | 0005| (1) gasoline as defined in Section 7-13-2 NMSA | 0006| 1978; | 0007| (2) alternative fuel as defined in [the | 0008| Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978; | 0009| (3) products specially prepared and sold for use | 0010| in turbo-prop or jet-type aircraft; and | 0011| (4) liquefied petroleum gases and natural gas." | 0012| Section 8. Section 7-16A-2 NMSA 1978 (being Laws 1992, | 0013| Chapter 51, Section 2, as amended) is amended to read: | 0014| "7-16A-2. DEFINITIONS.--As used in the Special Fuels | 0015| Supplier Tax Act: | 0016| A. "bulk storage" means the storage of special fuels in | 0017| any tank or receptacle, other than a supply tank, for the purpose | 0018| of sale by a dealer or for use by a user or for any other purpose; | 0019| B. "bulk storage user" means a user who operates, owns | 0020| or maintains bulk storage in this state from which the user places | 0021| special fuel into the supply tanks of motor vehicles owned or | 0022| operated by that user; | 0023| C. "dealer" means any person who sells and delivers | 0024| special fuel to a user; | 0025| D. "department" means the taxation and revenue | 0001| department, the secretary of taxation and revenue or any employee | 0002| of [that] the department exercising authority lawfully | 0003| delegated to that employee by the secretary; | 0004| E. "government-licensed vehicle" means a motor vehicle | 0005| lawfully displaying a registration plate, as defined in the Motor | 0006| Vehicle Code issued by: | 0007| (1) [issued by] the United States or [by] any | 0008| state identifying the motor vehicle as belonging to the United | 0009| States or any of its agencies or instrumentalities [or to]; | 0010| (2) the state of New Mexico identifying the | 0011| vehicle as belonging to the state of New Mexico or any of its | 0012| political subdivisions, agencies or instrumentalities; or | 0013| [(2) issued by] (3) any state identifying | 0014| the motor vehicle as belonging to an Indian nation, tribe or pueblo | 0015| or an agency or instrumentality thereof; | 0016| F. "gross vehicle weight" means the weight of a motor | 0017| vehicle or combination motor vehicle without load, plus the weight | 0018| of any load on the vehicle; | 0019| G. "highway" means every road, highway, thoroughfare, | 0020| street or way, including toll roads, generally open to the use of | 0021| the public as a matter of right for the purpose of motor vehicle | 0022| travel and notwithstanding that the same may be temporarily closed | 0023| for the purpose of construction, reconstruction, maintenance or | 0024| repair; | 0025| H. "motor vehicle" means any self-propelled vehicle or | 0001| device that is either subject to registration pursuant to Section | 0002| 66-3-1 NMSA 1978 or is used or may be used on the public highways | 0003| in whole or in part for the purpose of transporting persons or | 0004| property and includes any connected trailer or semitrailer; | 0005| I. "person" means an individual or any other legal | 0006| entity ["person" also means] including, to the extent permitted | 0007| by law, any federal, state or other government or any department, | 0008| agency [or], instrumentality [of the state, county, | 0009| municipality] or [any] political subdivision [thereof] of any | 0010| federal, state or other government; | 0011| [J. "received" means: | 0012| (1) special fuel that is produced, refined, | 0013| manufactured, blended or compounded at a refinery in this state or | 0014| stored at a pipeline terminal in this state by any person is | 0015| "received" by that person when it is loaded there into tank cars, | 0016| tank trucks, tank wagons or other types of transportation equipment | 0017| or when it is placed into any tank or other container from which | 0018| sales or deliveries not involving transportation are made; but when | 0019| such special fuel is shipped or delivered to another person: | 0020| (a) registered as a special fuel supplier | 0021| under the Special Fuels Supplier Tax Act, then it is "received" by | 0022| the special fuel supplier to whom it is so shipped or delivered; or | 0023| (b) not registered as a special fuel | 0024| supplier under the Special Fuels Supplier Tax Act for the account | 0025| of a person who is so registered, it is "received" by the special | 0001| fuel supplier for whose account it is shipped; | 0002| (2) notwithstanding the provisions of Paragraph | 0003| (1) of this subsection, when special fuel is shipped or delivered | 0004| from a refinery or pipeline terminal to another refinery or | 0005| pipeline terminal, such special fuel is not "received" by reason of | 0006| such shipment or delivery; | 0007| (3) any product other than special fuel that is | 0008| blended to produce special fuel other than at a refinery or | 0009| pipeline terminal in this state is "received" by a person who is | 0010| the owner of the special fuel at the time and place the blending is | 0011| completed; | 0012| (4) except as otherwise provided, special fuel is | 0013| "received" at the time and place it is first unloaded in this state | 0014| and by the person who is the owner thereof immediately preceding | 0015| the unloading, unless the owner immediately after the unloading is | 0016| a registered special fuel supplier, in which case the registered | 0017| special fuel supplier is considered as having "received" the | 0018| special fuel; and | 0019| (5) with respect to a motor vehicle that is not | 0020| registered pursuant to the laws of this state or a motor vehicle | 0021| for which the operator cannot produce a valid tax identification | 0022| card, entry of the motor vehicle into the state. The amount of | 0023| special fuel "received" upon entry into this state shall be | 0024| determined in accordance with regulations of the secretary] | 0025| J. "rack" means a mechanism for delivering fuel from a | 0001| refinery or pipeline terminal into tank cars, tank trucks, tank | 0002| wagons or any other type of transportation equipment; | 0003| K. "refinery" means any plant or other facility in | 0004| which gasoline is produced, refined, manufactured, blended or | 0005| compounded; | 0006| [K.] L. "registrant" means any person who has | 0007| registered a motor vehicle pursuant to the laws of this state or of | 0008| another state; | 0009| [L.] M. "sale" means any delivery, exchange, gift | 0010| or other disposition; | 0011| [M.] N. "secretary" means the secretary of taxation | 0012| and revenue or the secretary's delegate; | 0013| [N.] O. "special fuel" means diesel-engine fuel, | 0014| kerosene and any other liquid fuel used for the generation of | 0015| power to propel a motor vehicle, except gasoline as defined in | 0016| Section 7-13-2 NMSA 1978 or alternative fuel as defined in [the | 0017| Alternative Fuel Tax Act] Section 7-16B-3 NMSA 1978; | 0018| [O.] P. "special fuel user" means any user who is a | 0019| registrant, owner or operator of a motor vehicle using special fuel | 0020| and having a gross vehicle weight in excess of twenty-six thousand | 0021| pounds; | 0022| [P.] Q. "state" or "jurisdiction" means a state, | 0023| territory or possession of the United States, the District of | 0024| Columbia, the commonwealth of Puerto Rico, a foreign country or a | 0025| state or province of a foreign country; | 0001| [Q.] R. "supplier" means any person, but not | 0002| including the United States or any of its agencies except to the | 0003| extent now or hereafter permitted by the constitution of the United | 0004| States and laws thereof, who [receives special fuel within the | 0005| meaning of "received" as defined in this section] is required as | 0006| an agent for the pre-collection of the special fuel excise tax to | 0007| pre-collect and pay over the taxes imposed by the Special Fuels | 0008| Supplier Tax Act; | 0009| [R.] S. "supply tank" means any tank or other | 0010| receptacle in which or by which fuel may be carried and supplied to | 0011| the fuel-furnishing device or apparatus of the propulsion mechanism | 0012| of a motor vehicle when the tank or receptacle either contains | 0013| special fuel or special fuel is delivered into it; | 0014| [S.] T. "tax" means the special fuel excise tax | 0015| imposed [under] pursuant to the Special Fuels Supplier Tax Act; | 0016| [T. "use" means: | 0017| (1) the receipt or placing of special fuels by a | 0018| special fuel user into the fuel supply tank of any motor vehicle | 0019| registered, owned or operated by the special fuel user; | 0020| (2) the consumption by a special fuel user of | 0021| special fuels in the propulsion of a motor vehicle on the highways | 0022| of this state and any activity ancillary to that propulsion; or | 0023| (3) the importation of special fuels in the fuel | 0024| supply tank of any motor vehicle as fuel for the propulsion of the | 0025| motor vehicle on the highways;] and | 0001| U. "user" means any person other than the United States | 0002| government or any of its agencies or instrumentalities; the state | 0003| of New Mexico or any of its political subdivisions, agencies or | 0004| instrumentalities; or an Indian nation, tribe or pueblo or any | 0005| agency or instrumentality of an Indian nation, tribe or pueblo who | 0006| uses special fuel to propel a motor vehicle on the highways." | 0007| Section 9. A new section of the Special Fuels Supplier Tax | 0008| Act, Section 7-16A-2.1 NMSA 1978, is enacted to read: | 0009| "7-16A-2.1. [NEW MATERIAL] WHEN SPECIAL FUEL RECEIVED--WHO RECEIVES SPECIAL FUEL--EXEMPTIONS.-- | 0010| A. Special fuel is received at the time and place when | 0011| the special fuel is delivered in this state into the fuel supply | 0012| tank of a motor vehicle. The operator of the motor vehicle at the | 0013| time the special fuel is received is the person who has received | 0014| the special fuel. | 0015| B. Special fuel is exempt from the imposition of the | 0016| special fuel excise tax if: | 0017| (1) it is received in the state by the United | 0018| States or any agency or instrumentality of the United States; or | 0019| (2) it is received within the reservation or | 0020| pueblo grant of an Indian nation, tribe or pueblo located in New | 0021| Mexico, by the Indian nation, tribe or pueblo or an agency or | 0022| instrumentality of that Indian entity or a member of that nation, | 0023| tribe or pueblo." | 0024| Section 10. A new section of the Special Fuels Supplier Tax | 0025| Act, Section 7-16A-2.2 NMSA 1978, is enacted to read: | 0001| "7-16A-2.2. [NEW MATERIAL] PERSONS REQUIRED TO | 0002| PRE-COLLECT AND PAY OVER TAX.-- | 0003| A. For the convenience of the person receiving special | 0004| fuel and to ensure prompt collection of the tax, the persons | 0005| specified in this section are agents of the state for pre-collection of the special fuel excise tax. The persons specified | 0006| are required to pre-collect and pay over the special fuel excise | 0007| tax at the time and in the manner provided in the Special Fuels | 0008| Supplier Tax Act and by regulations or instructions of the | 0009| department. At the time when the duty to pre-collect the special | 0010| fuel excise tax arises, it is presumed that special fuel will be | 0011| received in New Mexico and will be subject to the special fuel | 0012| excise tax. | 0013| B. A person who owns the special fuel in a refinery or | 0014| pipeline terminal incurs the duty to pre-collect and pay over the | 0015| special fuel excise tax at the time and place when that person | 0016| first delivers the special fuel from a rack in this state into tank | 0017| cars, tank trucks, tank wagons or any other type of transportation | 0018| equipment or when that person places the special fuel into any tank | 0019| or other container in this state from which sales or deliveries not | 0020| involving transportation are made, except that the duty to pre-collect and pay over is not incurred with respect to special fuel | 0021| shipped or delivered from a refinery to a pipeline terminal or from | 0022| one refinery or pipeline terminal to another refinery or pipeline | 0023| terminal. | 0024| C. At the time and place the special fuel is imported | 0025| into this state, the person who imports the special fuel into New | 0001| Mexico by any means other than in the fuel supply tank of a motor | 0002| vehicle or by pipeline incurs the duty to pre-collect and pay over | 0003| the special fuel excise tax. The department shall adopt | 0004| regulations and instructions to waive the requirement for pre-collection upon a showing satisfactory to the department that the | 0005| imported special fuel will be exported and not used, distributed or | 0006| sold in the state. | 0007| D. Any person who sells special fuel in New Mexico on | 0008| which the special fuel excise tax has not been pre-collected has | 0009| the duty to pre-collect at the time of sale and pay over the tax. | 0010| E. Special fuel is used in New Mexico when it is | 0011| consumed by a special fuel user in the propulsion of a motor | 0012| vehicle on the highways of this state or any activity ancillary to | 0013| that propulsion or imported into the state in the fuel supply tank | 0014| of any motor vehicle for the propulsion of the motor vehicle on New | 0015| Mexico highways." | 0016| Section 11. Section 7-16A-8 NMSA 1978 (being Laws 1992, | 0017| Chapter 51, Section 8, as amended) is amended to read: | 0018| "7-16A-8. SPECIAL BULK STORAGE USER PERMIT.-- | 0019| A. The department may issue to a user an annual special | 0020| bulk storage user permit that shall entitle that user to own, | 0021| operate, utilize or maintain bulk storage for the sole purpose of | 0022| placing special fuel from it into the supply tank of an allowable | 0023| motor vehicle registered, owned or operated by that user. The fee | 0024| for the special bulk storage user permit is ten dollars ($10.00) | 0025| per year. Permits shall be issued on a calendar year basis but may | 0001| be issued for one, two or three years at a time. | 0002| B. To secure a special bulk storage user permit, an | 0003| applicant shall: | 0004| (1) file with the department upon a form | 0005| furnished by the department an application for a special bulk | 0006| storage user permit; | 0007| (2) indicate on the application the number of | 0008| years, to a maximum of three, for which the applicant requests the | 0009| permit to be valid; | 0010| [(2)] (3) accompany the application with | 0011| payment of [an annual] the special bulk storage user permit fee | 0012| in the amount of ten dollars ($10.00) per year requested; and | 0013| [(3)] (4) accompany the application with a | 0014| signed affidavit to the effect that the signer shall use the | 0015| special fuel from the special bulk storage only for the purpose of | 0016| placing it into the supply tanks of specified allowable motor | 0017| vehicles registered, owned or operated by the signer. | 0018| C. It is a violation of the Special Fuels Supplier Tax | 0019| Act for any special bulk storage user to: | 0020| (1) sell special fuel from the user's special | 0021| bulk storage to any other person; or | 0022| (2) deliver special fuel from the user's special | 0023| bulk storage into the supply tank of any motor vehicle except | 0024| specified allowable motor vehicles registered, owned or operated by | 0025| the special bulk storage user. | 0001| D. "Allowable motor vehicles", for the purposes of this | 0002| section, includes but is not limited to motor vehicles used | 0003| primarily for or suitable for use in construction or farming, such | 0004| as road graders, backhoes, rubber-tired rollers, front loaders, | 0005| rubber-tired draglines, farm tractors, self-propelled combines or | 0006| self-propelled reapers. | 0007| E. The department may revoke, after due notice and | 0008| hearing as provided in Section 7-1-24 NMSA 1978, the special bulk | 0009| storage user permit of any user found to be in violation of any | 0010| provision of the Special Fuels Supplier Tax Act. | 0011| [F. Special fuel purchased for bulk storage under a | 0012| special bulk storage user permit shall not be subject to the | 0013| special fuel excise tax at the time of purchase, but special fuel | 0014| excise tax shall be due on any special fuel removed from bulk | 0015| storage if delivered into the supply tank of a motor vehicle that | 0016| is operated on the highways of this state. | 0017| G.] F. All special fuel [acquired, purchased or | 0018| received] delivered under a special bulk storage user permit | 0019| shall be [acquired, purchased or received] delivered only from | 0020| a registered [dealer or] supplier. It is unlawful for any person | 0021| to [sell] deliver special fuel in bulk quantities to special | 0022| bulk storage users unless that person is registered [under] | 0023| pursuant to the Special Fuels Supplier Tax Act." | 0024| Section 12. Section 7-16A-10 NMSA 1978 (being Laws 1992, | 0025| Chapter 51, Section 10, as amended) is amended to read: | 0001| "7-16A-10. DEDUCTIONS--SPECIAL FUEL EXCISE TAX--SPECIAL FUEL | 0002| SUPPLIERS.--In computing the special fuel excise tax due from a | 0003| person required to pre-collect and pay over the tax, the following | 0004| amounts of special fuel [may] shall be deducted from the total | 0005| amount of special fuel presumed to be received in New Mexico | 0006| during the tax period, [provided that satisfactory proof thereof | 0007| is furnished to] pursuant to regulations and instructions of the | 0008| department: | 0009| A. special fuel presumed to be received in New | 0010| Mexico, but [sold for export or] exported [from] for sale | 0011| outside this state by [a special fuel supplier] any means | 0012| other than in the fuel supply tank of a motor vehicle; | 0013| B. special fuel [sold to the United States or any | 0014| agency or instrumentality thereof for the exclusive use of the | 0015| United States or any agency or instrumentality thereof; special | 0016| fuel sold to the United States includes special fuel delivered into | 0017| the supply tank of a government-licensed vehicle] exempt from the | 0018| special fuel excise tax pursuant to the provisions of Subsection B | 0019| of Section 7-16A-2.1 NMSA 1978; | 0020| C. special fuel sold to the state of New Mexico or any | 0021| political subdivision, agency or instrumentality thereof for the | 0022| exclusive use of the state of New Mexico or any political | 0023| subdivision, agency or instrumentality thereof; special fuel sold | 0024| to the state of New Mexico includes special fuel delivered into the | 0025| supply tank of a government-licensed vehicle; | 0001| [D. special fuel sold to an Indian nation, tribe or | 0002| pueblo or any agency or instrumentality thereof for the exclusive | 0003| use of the Indian nation, tribe or pueblo or any agency or | 0004| instrumentality thereof; special fuel sold to an Indian nation, | 0005| tribe or pueblo includes special fuel delivered into the supply | 0006| tank of a government-licensed vehicle; | 0007| E.] D. special fuel sold to the holder of a special | 0008| bulk storage user permit and delivered into special bulk storage | 0009| [under] pursuant to the provisions of Section 7-16A-8 NMSA 1978 | 0010| but this deduction shall be reduced by the amount of any such | 0011| special fuel that is subsequently delivered from bulk storage into | 0012| the fuel supply tank of a motor vehicle that is operated on the | 0013| highways of the state and the resulting tax liability shall be | 0014| paid; and | 0015| [F.] E. special fuel sold for non-highway use." | 0016| Section 13. Section 7-16A-12 NMSA 1978 (being Laws 1992, | 0017| Chapter 51, Section 12) is amended to read: | 0018| "7-16A-12. CREDIT--SPECIAL FUEL EXCISE TAX--SPECIAL FUEL | 0019| USERS.--In computing any special fuel excise tax due, all special | 0020| fuel excise tax paid on special fuel used during the reporting | 0021| period may be credited against the calculated special fuel excise | 0022| tax due [or weight distance tax due] for that reporting period, | 0023| provided that satisfactory proof of the special fuel excise tax | 0024| paid is furnished to the department." | 0025| Section 14. Section 7-16A-15 NMSA 1978 (being Laws 1992, | 0001| Chapter 51, Section 15, as amended) is amended to read: | 0002| "7-16A-15. BOND REQUIRED OF SUPPLIER [OR DEALER].-- | 0003| A. Except as provided in Subsection H of this section, | 0004| every supplier [and dealer] shall file with the department a bond | 0005| on a form approved by the attorney general with a surety company | 0006| authorized by the state corporation commission to transact business | 0007| in this state as a surety and upon which bond the supplier [or | 0008| dealer] is the principal obligor and the state the obligee. The | 0009| bond shall be conditioned upon the prompt filing of true reports | 0010| and the payment over by the supplier [or dealer] to the | 0011| department of all taxes [levied by] pre-collected by the | 0012| supplier pursuant to the Special Fuels Supplier Tax Act, together | 0013| with all applicable penalties and interest thereon. | 0014| B. In lieu of the bond, the supplier [or dealer] may | 0015| elect to file with the department cash or bonds of the United | 0016| States or New Mexico or of any political subdivision of 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 any | 0020| 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 post | 0023| bond, the department shall require an equivalent in total amount to | 0024| at least two times the amount of the department's estimate of the | 0025| supplier's [or dealer's quarterly] monthly payment of pre-collected special fuel excise tax, determined in such manner as | 0001| the secretary may deem proper; provided, however, [that] the | 0002| total amount of bond, cash or securities required of a supplier | 0003| [or dealer] shall never be less than one thousand dollars | 0004| ($1,000). | 0005| E. In the event the department decides that the amount | 0006| of the existing bond, cash or securities is insufficient to | 0007| [insure] ensure payment to this state of the amount of the | 0008| pre-collected special fuel excise tax and any penalties and | 0009| interest for which the supplier [or dealer] is or may at any time | 0010| become liable, then the supplier [or dealer] shall forthwith, | 0011| upon written demand of the department mailed to the last known | 0012| address of the supplier [or dealer] as shown on the records of | 0013| the 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 [or | 0016| dealer] of all pre-collected taxes and all penalties and | 0017| interest due [under] pursuant to the Special Fuels Supplier Tax | 0018| Act. | 0019| F. Any surety on any bond furnished by any supplier | 0020| [or dealer] as required by this section shall be released and | 0021| discharged from all liability accruing on the bond after the | 0022| expiration of ninety days from the date upon which the surety files | 0023| with the department a written request to be released and | 0024| discharged; provided, however, [that such] the request shall | 0025| not operate to release or discharge the surety from any liability | 0001| already accrued or that shall accrue before the expiration of the | 0002| ninety-day period, unless a new bond is filed during the ninety-day | 0003| period, in which case the previous bond may be canceled as of the | 0004| effective date of the new bond. On receipt of notice of such | 0005| request, the department shall notify promptly the supplier [or | 0006| dealer] who furnished the bond that the supplier [or dealer] | 0007| shall, on or before the expiration of the ninety-day period, file | 0008| with the department a new bond with a surety satisfactory to the | 0009| department in the amount and form 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 accordance | 0012| with this section and who is required by any other state law to | 0013| file another bond with or provide cash or securities to the | 0014| department may elect to file a combined bond or provide cash or | 0015| securities applicable to the provisions of both this section and | 0016| the other law, with the approval of the secretary. The amount of | 0017| the combined bond, cash or securities shall be determined by the | 0018| department, and the form of the combined bond shall be approved by | 0019| the attorney general. | 0020| H. On July 1, 1994, every supplier [or dealer] who, | 0021| for the twenty-four month period immediately preceding that date, | 0022| has not been [a] delinquent [taxpayer and both has timely filed | 0023| all tax returns due under] in his obligations pursuant to the | 0024| Special Fuels Supplier Tax Act [or the Special Fuels Tax Act and | 0025| has timely paid all taxes due under those acts] is exempt from the | 0001| requirement [under] pursuant to this section to file a bond. A | 0002| supplier [or dealer] required to file a bond [under] pursuant | 0003| to the provisions of this section who, for a twenty-four | 0004| consecutive month period ending after July 1, 1994, [timely files | 0005| all tax returns due under either] has not been delinquent in his | 0006| obligations pursuant to the Special Fuels Supplier Tax Act [or | 0007| the Special 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. If | 0010| a supplier [or dealer] exempted [under] pursuant to this | 0011| subsection subsequently becomes [a] delinquent [taxpayer or | 0012| twice fails in any twelve consecutive month period either to timely | 0013| file a tax return or make timely payment of tax due under] in his | 0014| obligations pursuant to the Special Fuels Supplier Tax Act, the | 0015| department may terminate the exemption and require the filing of a | 0016| bond in accordance with this section. If the department terminates | 0017| the exemption, the termination shall not be effective any earlier | 0018| than ten days after the date the department notifies the supplier | 0019| [or dealer] in writing of the termination." | 0020| Section 15. 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 | 0024| user permits for the privilege of using special fuel in New Mexico | 0025| to] To prevent evasion of the special fuel excise tax, special | 0001| fuel users whose vehicles are not registered with the department | 0002| must acquire a temporary special fuel user permit from the | 0003| department before operating the unregistered motor vehicle on the | 0004| highways of New Mexico. The temporary special fuel user permit | 0005| shall be valid for one entrance and one exit of the state, within a | 0006| period that shall not exceed forty-eight hours from the time of | 0007| issuance. | 0008| [B. Temporary special fuel user permits shall be | 0009| secured from the department. | 0010| 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 fuel | 0014| user without obtaining a valid temporary special fuel user permit | 0015| from the department." | 0016| Section 16. A new section of the Special Fuels Supplier Tax | 0017| 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 this | 0023| state or exporting special fuels from this state, other than by | 0024| pipeline or in the fuel supply tanks of motor vehicles, shall carry | 0025| a manifest or bill of lading in form and content as prescribed by | 0001| or acceptable to the department. The manifest or bill of lading | 0002| shall be signed by the consignor and by every person accepting the | 0003| special fuel or any part of it, with a notation as to the amount | 0004| accepted. If a manifest or bill of lading is not required to be | 0005| carried by the terms of this section, any person transporting | 0006| special fuels without such a manifest or bill of lading shall, upon | 0007| demand, furnish proof acceptable to the department that the special | 0008| fuels so transported were legally acquired by a registered supplier | 0009| or dealer who assumed liability for payment of the tax imposed by | 0010| the Special Fuels Supplier Tax Act." | 0011| Section 17. TRANSITION PROVISION.--Gasoline received by a | 0012| distributor under the Gasoline Tax Act or special fuel received by | 0013| a supplier under the Special Fuels Supplier Tax Act prior to the | 0014| effective date of this act shall be subject to gasoline tax or | 0015| special fuel excise tax, as appropriate, under the provisions of | 0016| the Gasoline Tax Act or Special Fuels Supplier Tax Act in effect | 0017| immediately prior to the effective date of this act. | 0018| Section 18. EFFECTIVE DATE.--The effective date of the | 0019| provisions of this act is May 1, 1996, provided that, if this act | 0020| is enacted without an emergency clause, the effective date is July | 0021| 1, 1996. | 0022| Section 19. EMERGENCY.--It is necessary for the public | 0023| peace, health and safety that this act take effect immediately. | 0024|  | 0025| | 0001| FORTY-SECOND LEGISLATURE | 0002| FIRST SPECIAL, 1996 | 0003| | 0004| | 0005| March 23, 1996 | 0006| | 0007| Mr. President: | 0008| | 0009| Your COMMITTEE OF THE WHOLE, to whom has been referred | 0010| | 0011| HOUSE TAXATION & REVENUE COMMITTEE SUBSTITUTE FOR | 0012| HOUSE BILL 5 | 0013| | 0014| has had it under consideration and reports same WITHOUT | 0015| RECOMMENDATION, amended as follows: | 0016| | 0017| 1. On page 14, line 15, strike "An" and insert in lieu | 0018| thereof "If an". | 0019| | 0020| 2. On page 14, line 18, after "Mexico", strike the remainder of | 0021| the line and insert in lieu thereof "agrees not to". | 0022| | 0023| 3. On page 14, line 19, strike "a fuel or other excise tax" and | 0024| insert in lieu thereof "an excise tax on the gasoline, it". | 0025| | 0001| 4. On page 15, line 4, strike "gasoline tax" and insert in lieu | 0002| thereof "road fund". | 0003| | 0004| 5. On page 15, line 10, after the period, strike the remainder of | 0005| the line and strike all of lines 11 through 15. | 0006| | 0007| Respectfully submitted, | 0008| | 0009| | 0010| | 0011| _________________________________ | 0012| Manny M. Aragon, Chairman | 0013| | 0014| | 0015| Adopted_______________________ Not Adopted______________________ | 0016| (Chief Clerk) (Chief Clerk) | 0017| | 0018| | 0019| Date ________________________ | 0020| | 0021| | 0022| The roll call vote was 23 For 15 Against | 0023| Yes: 23 | 0024| No: Altamirano, Aragon, Benavides, Campos, Chavez, Cisneros, | 0025| Garcia, Maes, Naranjo, Pinto, Riley, Rodriguez, Romero, | 0001| Stefanics, Tsosie | 0002| Excused: Howes, Robinson, Reagan, Scott, | 0003| Absent: None | 0004| | 0005| | 0006| | 0007| H0005WS1 .112555.1 |