SENATE BILL

55th legislature - STATE OF NEW MEXICO - first session, 2021

INTRODUCED BY

Pat Woods

 

 

 

 

 

AN ACT

RELATING TO TAXATION; PROVIDING FOR SPECIAL FUEL USER PERMITS FOR SEED COTTON MODULE TRANSPORT VEHICLES.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. A new section of the Special Fuels Supplier Tax Act is enacted to read:

     "[NEW MATERIAL] SEED COTTON MODULE TRANSPORT VEHICLES-- SPECIAL FUEL USER PERMIT.--

          A. A special fuel user whose seed cotton module transport vehicle is not registered with the department shall acquire from the department, before operating the vehicle on New Mexico highways, a special fuel user sixty-day permit. The fee for this permit shall be two hundred fifty dollars ($250). A special fuel user holding this sixty-day permit shall be exempt from any other temporary special fuel user permit required pursuant to the Special Fuels Supplier Tax Act, exempt from any per mile or per gallon special fuel user tax required pursuant to the Special Fuels Supplier Tax Act and exempt from any tax levied pursuant to the Trip Tax Act.

          B. As used in this section, "seed cotton module transport vehicle" means a motor vehicle, trailer or combination of motor vehicle with trailer used exclusively to transport a seed cotton module."

     SECTION 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2021.

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