0001|
|
0002| HOUSE BILL 1257
|
0003| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
|
0004| INTRODUCED BY
|
0005| JERRY W. SANDEL
|
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
|
liquid used primarily as fuel for the propulsion of motor
|
vehicles, motorboats or aircraft. "Gasoline" does not include
|
diesel-engine fuel, kerosene, liquefied petroleum gas, natural
|
gas and products specially prepared and] gasoline sold for
|
0004| use in [the] aircraft propelled by engines other than
|
0005| turbo-prop or jet-type engines;
|
0006| B. "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| [C. "secretary" means the secretary of taxation
|
and revenue or the secretary's delegate;
|
D. "motor vehicle" means any self-propelled vehicle
|
suitable for operation on highways;
|
E. "highway" means every way or place, including
|
toll roads, generally open to or intended to be used for public
|
travel by motor vehicles, regardless of whether it is
|
temporarily closed;
|
F.] C. "distributor" means any person, [but]
|
0019| not including a rack operator or the United States of America
|
0020| or any of its agencies except to the extent now or hereafter
|
0021| permitted by the constitution and laws thereof, who receives
|
0022| gasoline [within the meaning of "received" as defined in this
|
section;
|
G. "wholesaler" means any person not a distributor
|
who sells gasoline in quantities of thirty-five gallons or more
|
and does not deliver such gasoline into the fuel supply tanks
|
of motor vehicles;
|
H. "retailer" means any person who sells gasoline
|
in quantities of thirty-five gallons or less and delivers such
|
gasoline into the fuel supply tanks of motor vehicles;
|
I. the definitions of "distributor", "wholesaler"
|
and "retailer" shall be construed so that a person may at the
|
same time be a retailer and a distributor or a retailer and a
|
wholesaler;
|
J. "person" means:
|
(1) any individual, estate, trust, receiver,
|
cooperative association, club, corporation, company, firm,
|
partnership, limited liability company, limited liability
|
partnership, joint venture, syndicate or other entity,
|
including any gas, water or electric utility owned or operated
|
by a county, municipality or other political subdivision of the
|
state; or
|
(2) the United States or any agency or
|
instrumentality thereof or the state of New Mexico or any
|
political subdivision thereof;
|
K. "received" means:
|
(1)
|
(a) gasoline which is produced, refined,
|
manufactured, blended or compounded at a refinery in this state
|
or stored at a pipeline terminal in this state by any person is
|
"received" by such person when it is loaded there into tank
|
cars, tank trucks, tank wagons or other types of transportation
|
equipment or when it is placed into any tank or other container
|
from which sales or deliveries not involving transportation are
|
made;
|
(b) when, however, such gasoline is
|
shipped or delivered to another person registered as a
|
distributor under the Gasoline Tax Act, then it is "received"
|
by the distributor to whom it is so shipped or delivered; and
|
(c) further, when such gasoline is
|
shipped or delivered to another person not registered as a
|
distributor under the Gasoline Tax Act for the account of a
|
person that is so registered, it is "received" by the
|
distributor for whose account it is shipped;
|
(2) notwithstanding the provisions of
|
Paragraph (1) of this subsection, when gasoline is shipped or
|
delivered from a refinery or pipeline terminal to another
|
refinery or pipeline terminal, such gasoline is not "received"
|
by reason of such shipment or delivery;
|
(3) any product other than gasoline that is
|
blended to produce gasoline other than at a refinery or
|
pipeline terminal in this state is "received" by a person who
|
is the owner thereof at the time and place the blending is
|
completed; and
|
(4) except as otherwise provided, gasoline is
|
"received" at the time and place it is first unloaded in this
|
state and by the person who is the owner thereof immediately
|
preceding the unloading, unless the owner immediately after the
|
unloading is a registered distributor, in which case such
|
registered distributor is considered as having received the
|
gasoline;
|
L. "drip gasoline" means a combustible hydrocarbon
|
liquid formed as a product of condensation from either
|
associated or nonassociated natural or casing-head gas which
|
remains a liquid at existing atmospheric temperature and
|
pressure;
|
M. "gallon" means the quantity of liquid necessary
|
to fill a standard United States gallon liquid measure or that
|
same quantity adjusted to a temperature of sixty degrees
|
fahrenheit at the election of any distributor, but a
|
distributor shall report on the same basis for a period of at
|
least one year; and
|
N. "ethanol blended fuel" means gasoline received
|
in New Mexico containing a minimum of ten percent by volume of
|
denatured ethanol, of at least one hundred ninety-nine proof,
|
exclusive of denaturants] in this state; "distributor" shall
|
0022| be construed so that a person simultaneously may be both a
|
0023| distributor and a retailer, rack operator or importer;
|
0024| D. "drip gasoline" means a combustible hydrocarbon
|
0025| liquid formed as a product of condensation from either
|
0001| associated or nonassociated natural or casing head gas and that
|
0002| remains a liquid at room temperature and pressure;
|
0003| E. "ethanol blended fuel" means gasoline containing
|
0004| a minimum of ten percent by volume of denatured ethanol, of at
|
0005| least one hundred ninety-nine proof, exclusive of denaturants;
|
0006| F. "fuel supply tank" means any tank or other
|
0007| receptacle in which or by which fuel may be carried and
|
0008| supplied to the fuel-furnishing device or apparatus of the
|
0009| propulsion mechanism of a motor vehicle when the tank or
|
0010| receptacle either contains gasoline or gasoline is delivered
|
0011| into it;
|
0012| G. "gallon" means the quantity of liquid necessary
|
0013| to fill a standard United States gallon liquid measure or that
|
0014| same quantity adjusted to a temperature of sixty degrees
|
0015| fahrenheit at the election of any distributor, but a
|
0016| distributor shall report on the same basis for a period of at
|
0017| least one year;
|
0018| H. "gasoline" means any flammable liquid
|
0019| hydrocarbon used primarily as fuel for the propulsion of motor
|
0020| vehicles, motorboats or aircraft except for diesel engine fuel,
|
0021| kerosene, liquefied petroleum gas, compressed or liquefied
|
0022| natural gas and products specially prepared and sold for use in
|
0023| aircraft propelled by turbo-prop or jet-type engines;
|
0024| I. "government-licensed vehicle" means a motor
|
0025| vehicle lawfully displaying a registration plate, as defined in
|
0001| the Motor Vehicle Code, issued by the United States or any
|
0002| state identifying the motor vehicle as belonging to the United
|
0003| States or any of its agencies or instrumentalities or an Indian
|
0004| nation, tribe or pueblo or any of its political subdivisions,
|
0005| agencies or instrumentalities;
|
0006| J. "highway" means every road, highway,
|
0007| thoroughfare, street or way, including toll roads, generally
|
0008| open to the use of the public as a matter of right for the
|
0009| purpose of motor vehicle travel regardless of whether it is
|
0010| temporarily closed for the purpose of construction,
|
0011| reconstruction, maintenance or repair;
|
0012| K. "motor vehicle" means any self-propelled vehicle
|
0013| or device that is either subject to registration under Section
|
0014| 66-3-1 NMSA 1978 or used or that may be used on the public
|
0015| highways in whole or in part for the purpose of transporting
|
0016| persons or property and includes any connected trailer or
|
0017| semitrailer;
|
0018| L. "person" means an individual or any other
|
0019| entity, including, to the extent permitted by law, any federal,
|
0020| state or other government or any department, agency,
|
0021| instrumentality or political subdivision of any federal, state
|
0022| or other government;
|
0023| M. "rack operator" means the operator of a refinery
|
0024| in this state or the owner of gasoline stored at a pipeline
|
0025| terminal in this state;
|
0001| N. "retailer" means a person who sells gasoline
|
0002| generally in quantities of thirty-five gallons or less and
|
0003| delivers such gasoline into the fuel supply tanks of motor
|
0004| vehicles. "Retailer" shall be construed so that a person
|
0005| simultaneously may be both a retailer and a distributor or
|
0006| wholesaler;
|
0007| O. "secretary" means the secretary of taxation and
|
0008| revenue or the secretary's delegate;
|
0009| P. "taxpayer" means a person required to pay
|
0010| gasoline tax; and
|
0011| Q. "wholesaler" means a person who is not a
|
0012| distributor and who sells gasoline in quantities of thirty-five
|
0013| gallons or more and does not deliver such gasoline into the
|
0014| fuel supply tanks of motor vehicles. "Wholesaler" shall be
|
0015| construed so that a person simultaneously may be a wholesaler
|
0016| and a retailer."
|
0017| Section 2. A new section of the Gasoline Tax Act, Section
|
0018| 7-13-2.1 NMSA 1978, is enacted to read:
|
0019| "7-13-2.1. [NEW MATERIAL] WHEN GASOLINE RECEIVED--WHO
|
0020| IS REQUIRED TO PAY GASOLINE TAX.--
|
0021| A. A rack operator receives gasoline at the time
|
0022| and place when the rack operator first loads the gasoline at
|
0023| the refinery or pipeline terminal into tank cars, tank trucks,
|
0024| tank wagons or any other type of transportation equipment or
|
0025| when the rack operator places the gasoline into any tank or
|
0001| other container in this state from which sales or deliveries
|
0002| not involving transportation are made. A rack operator who
|
0003| receives gasoline is required to pay the gasoline tax on the
|
0004| gasoline received, except as provided otherwise in Subsection B
|
0005| of this section. Gasoline is not received when it is shipped
|
0006| from one refinery or pipeline terminal to another refinery or
|
0007| pipeline terminal.
|
0008| B. When a rack operator first loads gasoline at the
|
0009| refinery or pipeline terminal into tank cars, tank trucks, tank
|
0010| wagons or any other type of transportation equipment for the
|
0011| account of another person who is registered with the department
|
0012| as a distributor and is taxable under the Gasoline Tax Act,
|
0013| however, that person receives the gasoline and is required to
|
0014| pay the gasoline tax.
|
0015| C. Gasoline imported into New Mexico by any means
|
0016| other than in the fuel supply tank of a motor vehicle or by
|
0017| pipeline is received at the time and place it is imported into
|
0018| this state. The person who owns the gasoline at the time of
|
0019| importation receives the gasoline and is required to pay the
|
0020| gasoline tax.
|
0021| D. If gasoline is received within the exterior
|
0022| boundaries of an Indian reservation or pueblo grant and the
|
0023| person required to pay the gasoline tax is immune from state
|
0024| taxation, the gasoline is also received when the gasoline is
|
0025| transported off the reservation or pueblo grant by any means
|
0001| other than in the fuel supply tank of a motor vehicle or by
|
0002| pipeline. Any person who owns the gasoline after the
|
0003| transportation off the reservation or pueblo grant receives the
|
0004| gasoline and is the person required to pay the gasoline tax
|
0005| unless the gasoline tax has been paid by a previous owner."
|
0006| Section 3. Section 7-13-4 NMSA 1978 (being Laws 1991,
|
0007| Chapter 9, Section 32) is amended to read:
|
0008| "7-13-4. DEDUCTIONS--GASOLINE TAX.--In computing the
|
0009| gasoline tax due, the following amounts of gasoline may be
|
0010| deducted from the total amount of gasoline received in New
|
0011| Mexico during the tax period, provided that satisfactory proof
|
0012| thereof is furnished to the department:
|
0013| A. gasoline received in New Mexico, but [sold for
|
export or] exported from this state by a rack operator,
|
0015| distributor or wholesaler other than in the fuel supply tank
|
0016| of a motor vehicle [and] or sold for export by a rack
|
0017| operator or distributor; provided that, in either case:
|
0018| (1) the person exporting the gasoline is
|
0019| registered in or licensed by the destination state to pay that
|
0020| state's gasoline or equivalent fuel tax;
|
0021| (2) proof is submitted that the destination
|
0022| state's gasoline or equivalent fuel tax has been paid or is not
|
0023| due with respect to the gasoline; or
|
0024| (3) the destination state's gasoline or
|
0025| equivalent fuel tax is paid to New Mexico in accordance with
|
0001| the terms of an agreement entered into pursuant to Section 9-
|
0002| 11-12 NMSA 1978 with the destination state;
|
0003| B. gasoline received in New Mexico sold to the
|
0004| United States or any agency or instrumentality thereof for the
|
0005| exclusive use of the United States or any agency or
|
0006| instrumentality thereof. Gasoline sold to the United States
|
0007| includes gasoline delivered into the supply tank of a
|
0008| government-licensed vehicle of the United States; and
|
0009| C. gasoline received in New Mexico sold to an
|
0010| Indian nation, tribe or pueblo or any political subdivision,
|
0011| agency or instrumentality of that Indian nation, tribe or
|
0012| pueblo for the exclusive use of the Indian nation, tribe or
|
0013| pueblo or any political subdivision, agency or instrumentality
|
0014| thereof. Gasoline sold to an Indian nation, tribe or pueblo
|
0015| includes gasoline delivered into the supply tank of a
|
0016| government-licensed vehicle of the Indian nation, tribe or
|
0017| pueblo."
|
0018| Section 4. Section 7-13-5 NMSA 1978 (being Laws 1971,
|
0019| Chapter 207, Section 5, as amended) is amended to read:
|
0020| "7-13-5. TAX RETURNS--PAYMENT OF TAX. Rack operators
|
0021| and distributors shall file gasoline tax returns in form and
|
0022| content as prescribed by the secretary on or before the twenty-
|
0023| fifth day of the month following the month in which gasoline is
|
0024| received in New Mexico. Such returns shall be accompanied by
|
0025| payment of the amount of gasoline tax due."
|
0001| Section 5. Section 7-13-7 NMSA 1978 (being Laws 1971,
|
0002| Chapter 207, Section 7, as amended) is amended to read:
|
0003| "7-13-7. REGISTRATION NECESSARY TO ENGAGE IN BUSINESS AS
|
0004| RACK OPERATOR, DISTRIBUTOR, WHOLESALER OR RETAILER.--Each
|
0005| person engaged in the business of selling gasoline in New
|
0006| Mexico as a rack operator, distributor, wholesaler or
|
0007| retailer shall register as such under the provisions of Section
|
0008| 7-1-12 NMSA 1978."
|
0009| Section 6. A new section of the Gasoline Tax Act is
|
0010| enacted to read:
|
0011| "[NEW MATERIAL] BOND REQUIRED OF TAXPAYERS.--
|
0012| A. Except as provided in Subsection H of this
|
0013| section, every taxpayer shall file with the department a bond
|
0014| on a form approved by the attorney general with a surety
|
0015| company authorized by the state corporation commission to
|
0016| transact business in this state as a surety and upon which bond
|
0017| the taxpayer is the principal obligor and the state the
|
0018| obligee. The bond shall be conditioned upon the prompt filing
|
0019| of true reports and the payment by the taxpayer to the
|
0020| department of all taxes levied by the Gasoline Tax Act,
|
0021| together with all applicable penalties and interest thereon.
|
0022| B. In lieu of the bond, the taxpayer may elect to
|
0023| file with the department cash or bonds of the United States or
|
0024| New Mexico or of any political subdivision of the state.
|
0025| C. The total amount of the bond, cash or securities
|
0001| required of any taxpayer shall be fixed by the department and
|
0002| may be increased or reduced by the department at any time,
|
0003| subject to the limitations provided in this section.
|
0004| D. In fixing the total amount of the bond, cash or
|
0005| securities required of any taxpayer required to post bond, the
|
0006| department shall require an equivalent in total amount to at
|
0007| least two times the amount of the department's estimate of the
|
0008| taxpayer's monthly gasoline tax, determined in such manner as
|
0009| the secretary may deem proper; provided, however, the total
|
0010| amount of bond, cash or securities required of a taxpayer shall
|
0011| never be less than one thousand dollars ($1,000).
|
0012| E. In the event the department decides that the
|
0013| amount of the existing bond, cash or securities is insufficient
|
0014| to insure payment to this state of the amount of the gasoline
|
0015| tax and any penalties and interest for which the taxpayer is or
|
0016| may at any time become liable, then the taxpayer, upon written
|
0017| demand of the department mailed to the last known address of
|
0018| the taxpayer as shown on the records of the department, shall
|
0019| file an additional bond, cash or securities in the manner, form
|
0020| and amount determined by the department to be necessary to
|
0021| secure at all times the payment by the taxpayer of all taxes,
|
0022| penalties and interest due under the Gasoline Tax Act.
|
0023| F. A surety on a bond furnished by a taxpayer as
|
0024| required by this section shall be released and discharged from
|
0025| all liability accruing on the bond after the expiration of
|
0001| ninety days from the date upon which the surety files with the
|
0002| department a written request to be released and discharged;
|
0003| provided, however, that such request shall not operate to
|
0004| release or discharge the surety from any liability already
|
0005| accrued or that shall accrue before the expiration of the
|
0006| ninety-day period, unless a new bond is filed during the
|
0007| ninety-day period, in which case the previous bond may be
|
0008| canceled as of the effective date of the new bond. On receipt
|
0009| of notice of such request, the department promptly shall notify
|
0010| the taxpayer who furnished the bond that the taxpayer, on or
|
0011| before the expiration of the ninety-day period, shall file with
|
0012| the department a new bond with a surety satisfactory to the
|
0013| department in the amount and form required in this section.
|
0014| G. The taxpayer required to file bond with or
|
0015| provide cash or securities to the department in accordance with
|
0016| this section and who is required by another state law to file
|
0017| another bond with or provide cash or securities to the
|
0018| department may elect to file a combined bond or provide cash or
|
0019| securities applicable to the provisions of both this section
|
0020| and the other law, with the approval of the secretary. The
|
0021| amount of the combined bond, cash or securities shall be
|
0022| determined by the department, and the form of the combined bond
|
0023| shall be approved by the attorney general.
|
0024| H. Every taxpayer who, for the twenty-four month
|
0025| period immediately preceding July 1, 1994, has not been a
|
0001| delinquent taxpayer pursuant to the Gasoline Tax Act is exempt
|
0002| from the requirement pursuant to this section to file a bond.
|
0003| A taxpayer required to file a bond pursuant to the provisions
|
0004| of this section who, for a twenty-four consecutive month period
|
0005| ending after July 1, 1994, has not been a delinquent taxpayer
|
0006| pursuant to the Gasoline Tax Act may request to be exempt from
|
0007| the requirement to file a bond beginning with the first day of
|
0008| the first month following the end of the twenty-four month
|
0009| period. If a taxpayer exempted pursuant to this subsection
|
0010| subsequently becomes a delinquent taxpayer under the Gasoline
|
0011| Tax Act, the department may terminate the exemption and require
|
0012| the filing of a bond in accordance with this section. If the
|
0013| department terminates the exemption, the termination shall not
|
0014| be effective any earlier than ten days after the date the
|
0015| department notifies the taxpayer in writing of the
|
0016| termination."
|
0017| Section 7. Section 7-13A-2 NMSA 1978 (being Laws 1990,
|
0018| Chapter 124, Section 15, as amended) is amended to read:
|
0019| "7-13A-2. DEFINITIONS.--As used in the Petroleum Products
|
0020| Loading Fee Act:
|
0021| A. "department" means the taxation and revenue
|
0022| department, the secretary of taxation and revenue or any
|
0023| employee of the department exercising authority lawfully
|
0024| delegated to that employee by the secretary;
|
0025| B. "distributor" means any person registered or
|
0001| required to be registered as a rack operator or distributor
|
0002| for purposes of the Gasoline Tax Act and any person [who
|
receives special fuel in this state] registered or required
|
0004| to be registered as a rack operator or special fuel supplier
|
0005| for purposes of the Special Fuels Supplier Tax Act;
|
0006| C. "gallon" means the quantity of liquid necessary
|
0007| to fill a standard United States gallon liquid measure, which
|
0008| is approximately 3.785 liters, or that same quantity adjusted
|
0009| to a temperature of sixty degrees fahrenheit at the election of
|
0010| any distributor, but a distributor shall report on the same
|
0011| basis for a period of at least one year;
|
0012| [D. "gasoline" means any flammable liquid used
|
primarily as fuel for the propulsion of motor vehicles,
|
motorboats or aircraft. "Gasoline" does not include
|
diesel-engine fuel, kerosene and products specially prepared
|
and sold for use in the turboprop or jet-type engines;
|
E. "highway" means every road, highway,
|
thoroughfare, street or way, including toll roads, generally
|
open to the use of the public as a matter of right for the
|
purpose of motor vehicle travel, and notwithstanding that the
|
same may be temporarily closed for the purpose of construction,
|
reconstruction, maintenance or repair;]
|
0023| D. "load" means eight thousand gallons of
|
0024| petroleum product;
|
0025| E. "loading" means the act of placing or causing to
|
0001| be placed any petroleum product 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 into tank cars,
|
0004| tank trucks, tank wagons or other types of transportation
|
0005| equipment or into any tank or other container from which sales
|
0006| or deliveries not involving transportation are made;
|
0007| F. "motor vehicle" means any self-propelled vehicle
|
0008| or device that is used or may be used [on the public highways
|
in whole or in part] for the purpose of transporting persons
|
0010| or property and includes any connected trailer or semitrailer;
|
0011| G. "person" means an individual or any other legal
|
0012| entity, including any gas, water or electric utility owned or
|
0013| operated by a county, municipality or other political
|
0014| subdivision of the state. "Person" also means, to the extent
|
0015| permitted by law, any federal, state or other government or any
|
0016| department, agency or instrumentality of the state, county,
|
0017| municipality or any political subdivision thereof;
|
0018| H. "petroleum product" means [gasoline and special
|
fuels;
|
I. "received" means:
|
(1)
|
(a) a petroleum product that is
|
produced, refined, manufactured, blended or compounded at a
|
refinery in this state or stored at a pipeline terminal in this
|
state by any person is "received" by such person when it is
|
loaded there into tank cars, tank trucks, tank wagons or other
|
types of transportation equipment or when it is placed into any
|
tank or other container from which sales or deliveries not
|
involving transportation are made;
|
(b) when, however, such a petroleum
|
product is shipped or delivered to another distributor, then it
|
is "received" by the distributor to whom it is so shipped or
|
delivered; and
|
(c) further, when such petroleum product
|
is shipped or delivered to another person not a distributor for
|
the account of a person that is a distributor, it is "received"
|
by the distributor for whose account it is shipped;
|
(2) notwithstanding the provisions of
|
Paragraph (1) of this subsection, when a petroleum product is
|
shipped or delivered from a refinery or pipeline terminal to
|
another refinery or pipeline terminal, the petroleum product is
|
not "received" by reason of such shipment or delivery;
|
(3) any product other than gasoline that is
|
blended to produce gasoline other than at a refinery or
|
pipeline terminal in this state is "received" by a person who
|
is the owner thereof at the time and place the blending is
|
completed; and
|
(4) except as otherwise provided, a petroleum
|
product is "received" at the time and place it is first
|
unloaded in this state and by the person who is the owner
|
thereof immediately preceding the unloading, unless the owner
|
immediately after the unloading is a distributor, in which case
|
the distributor is considered as having "received" the
|
petroleum product] any liquid flammable hydrocarbon used
|
0005| primarily as fuel for the propulsion of motor vehicles,
|
0006| motorboats or aircraft regardless of whether it is used or
|
0007| intended to be used as propulsion fuel in a particular
|
0008| instance. "Petroleum product" includes but is not limited to
|
0009| gasoline with or without additives, gasoline blended with other
|
0010| liquid hydrocarbons such as ethanol, diesel-engine fuel and
|
0011| kerosene, but "petroleum product" excludes petroleum products
|
0012| subject to the Alternative Fuel Tax Act; and
|
0013| [J.] I. "secretary" means, unless the context
|
0014| indicates another meaning, the secretary of taxation and
|
0015| revenue or the secretary's delegate; and
|
0016| [K. "special fuel" means diesel-engine fuel,
|
kerosene and all other liquid fuels used for the generation of
|
power to propel a motor vehicle, except:
|
(1) gasoline as defined in Section 7-13-2 NMSA
|
1978;
|
(2) alternative fuel as defined in the
|
Alternative Fuel Tax Act;
|
(3) products specially prepared and sold for
|
use in turboprop or jet-type aircraft; and
|
(4) liquefied petroleum gases and natural gas]
|
0001| J. "unobligated balance of the corrective action
|
0002| fund" means corrective action fund equity less all known or
|
0003| anticipated liabilities against the fund."
|
0004| Section 8. Section 7-16A-2 NMSA 1978 (being Laws 1992,
|
0005| Chapter 51, Section 2, as amended) is amended to read:
|
0006| "7-16A-2. DEFINITIONS.--As used in the Special Fuels
|
0007| Supplier Tax Act:
|
0008| A. "bulk storage" means the storage of special
|
0009| fuels in any tank or receptacle, other than a supply tank, for
|
0010| the purpose of sale by a dealer or for use by a user or for any
|
0011| other purpose;
|
0012| B. "bulk storage user" means a user who operates,
|
0013| owns or maintains bulk storage in this state from which the
|
0014| user places special fuel into the supply tanks of motor
|
0015| vehicles owned or operated by that user;
|
0016| C. "dealer" means any person who sells and delivers
|
0017| special fuel to a user;
|
0018| D. "department" means the taxation and revenue
|
0019| department, the secretary of taxation and revenue or any
|
0020| employee of [that] the department exercising authority
|
0021| lawfully delegated to that employee by the secretary;
|
0022| E. "government-licensed vehicle" means a motor
|
0023| vehicle lawfully displaying a registration plate, as defined in
|
0024| the Motor Vehicle Code issued by:
|
0025| (1) [issued by] the United States or [by]
|
0001| any state identifying the motor vehicle as belonging to the
|
0002| United States or any of its agencies or instrumentalities; [or
|
to]
|
0004| (2) the state of New Mexico identifying the
|
0005| vehicle as belonging to the state of New Mexico or any of its
|
0006| political subdivisions, agencies or instrumentalities; or
|
0007| [(2) issued by] (3) any state identifying
|
0008| the motor vehicle as belonging to an Indian nation, tribe or
|
0009| pueblo or an agency or instrumentality thereof;
|
0010| F. "gross vehicle weight" means the weight of a
|
0011| motor vehicle or combination motor vehicle without load, plus
|
0012| the weight of any load on the vehicle;
|
0013| G. "highway" means every road, highway,
|
0014| thoroughfare, street or way, including toll roads, generally
|
0015| open to the use of the public as a matter of right for the
|
0016| purpose of motor vehicle travel and notwithstanding that the
|
0017| same may be temporarily closed for the purpose of construction,
|
0018| reconstruction, maintenance or repair;
|
0019| H. "motor vehicle" means any self-propelled vehicle
|
0020| or device that is either subject to registration pursuant to
|
0021| Section 66-3-1 NMSA 1978 or is used or may be used on the
|
0022| public highways in whole or in part for the purpose of
|
0023| transporting persons or property and includes any connected
|
0024| trailer or semitrailer;
|
0025| I. "person" means an individual or any other
|
0001| [legal] entity ["person" also means], including, to the
|
0002| extent permitted by law, any federal, state or other government
|
0003| or any department, agency [or] instrumentality [of the
|
state, county, municipality] or [any] political subdivision
|
0005| [thereof;
|
J. "received" means:
|
(1) special fuel that is produced, refined,
|
manufactured, blended or compounded at a refinery in this state
|
or stored at a pipeline terminal in this state by any person is
|
"received" by that person when it is loaded there into tank
|
cars, tank trucks, tank wagons or other types of transportation
|
equipment or when it is placed into any tank or other container
|
from which sales or deliveries not involving transportation are
|
made; but when such special fuel is shipped or delivered to
|
another person:
|
(a) registered as a special fuel
|
supplier under the Special Fuels Supplier Tax Act, then it is
|
"received" by the special fuel supplier to whom it is so
|
shipped or delivered; or
|
(b) not registered as a special fuel
|
supplier under the Special Fuels Supplier Tax Act for the
|
account of a person who is so registered, it is "received" by
|
the special fuel supplier for whose account it is shipped;
|
(2) notwithstanding the provisions of
|
Paragraph (1) of this subsection, when special fuel is shipped
|
or delivered from a refinery or pipeline terminal to another
|
refinery or pipeline terminal, such special fuel is not
|
"received" by reason of such shipment or delivery;
|
(3) any product other than special fuel that
|
is blended to produce special fuel other than at a refinery or
|
pipeline terminal in this state is "received" by a person who
|
is the owner of the special fuel at the time and place the
|
blending is completed;
|
(4) except as otherwise provided, special fuel
|
is "received" at the time and place it is first unloaded in
|
this state and by the person who is the owner thereof
|
immediately preceding the unloading, unless the owner
|
immediately after the unloading is a registered special fuel
|
supplier, in which case the registered special fuel supplier is
|
considered as having "received" the special fuel; and
|
(5) with respect to a motor vehicle that is
|
not registered pursuant to the laws of this state or a motor
|
vehicle for which the operator cannot produce a valid tax
|
identification card, entry of the motor vehicle into the state.
|
The amount of special fuel "received" upon entry into this
|
state shall be determined in accordance with regulations of the
|
secretary] of any federal, state or other government;
|
0023| J. "rack operator" means the operator of a refinery
|
0024| in this state or the owner of special fuel stored at a pipeline
|
0025| terminal in this state;
|
0001| K. "registrant" means any person who has registered
|
0002| a motor vehicle pursuant to the laws of this state or of
|
0003| another state;
|
0004| L. "sale" means any delivery, exchange, gift or
|
0005| other disposition;
|
0006| M. "secretary" means the secretary of taxation and
|
0007| revenue or the secretary's delegate;
|
0008| N. "special fuel" means diesel-engine fuel or
|
0009| kerosene used for the generation of power to propel a motor
|
0010| vehicle [except gasoline as defined in Section 7-13-2 NMSA
|
1978 or alternative fuel as defined in the Alternative Fuel Tax
|
Act];
|
0013| O. "special fuel user" means any user who is a
|
0014| registrant, owner or operator of a motor vehicle using special
|
0015| fuel and having a gross vehicle weight in excess of twenty-six
|
0016| thousand pounds;
|
0017| P. "state" or "jurisdiction" means a state,
|
0018| territory or possession of the United States, the District of
|
0019| Columbia, the commonwealth of Puerto Rico, a foreign country or
|
0020| a state or province of a foreign country;
|
0021| Q. "supplier" means any person, but not including
|
0022| a rack operator or the United States or any of its agencies
|
0023| except to the extent now or hereafter permitted by the
|
0024| constitution of the United States and laws thereof, who
|
0025| receives special fuel [within the meaning of "received" as
|
defined in this section];
|
0002| R. "supply tank" means any tank or other receptacle
|
0003| in which or by which fuel may be carried and supplied to the
|
0004| fuel-furnishing device or apparatus of the propulsion mechanism
|
0005| of a motor vehicle when the tank or receptacle either contains
|
0006| special fuel or special fuel is delivered into it;
|
0007| S. "tax" means the special fuel excise tax imposed
|
0008| [under] pursuant to the Special Fuels Supplier Tax Act;
|
0009| and
|
0010| [T. "use" means:
|
(1) the receipt or placing of special fuels by
|
a special fuel user into the fuel supply tank of any motor
|
vehicle registered, owned or operated by the special fuel user;
|
(2) the consumption by a special fuel user of
|
special fuels in the propulsion of a motor vehicle on the
|
highways of this state and any activity ancillary to that
|
propulsion; or
|
(3) the importation of special fuels in the
|
fuel supply tank of any motor vehicle as fuel for the
|
propulsion of the motor vehicle on the highways; and
|
U.] T. "user" means any person other than the
|
0022| United States government or any of its agencies or
|
0023| instrumentalities; the state of New Mexico or any of its
|
0024| political subdivisions, agencies or instrumentalities; or an
|
0025| Indian nation, tribe or pueblo or any agency or instrumentality
|
0001| of an Indian nation, tribe or pueblo who uses special fuel to
|
0002| propel a motor vehicle on the highways."
|
0003| Section 9. A new section of the Special Fuels Supplier
|
0004| Tax Act, Section 7-16A-2.1 NMSA 1978, is enacted to read:
|
0005| "7-16A-2.1. [NEW MATERIAL] WHEN SPECIAL FUEL RECEIVED
|
0006| OR USED--WHO IS REQUIRED TO PAY TAX.--
|
0007| A. A rack operator receives special fuel at the
|
0008| time and place when the rack operator first loads the special
|
0009| fuel at the refinery or pipeline terminal into tank cars, tank
|
0010| trucks, tank wagons or any other type of transportation
|
0011| equipment or when the rack operator places the special fuel
|
0012| into any tank or other container in this state from which sales
|
0013| or deliveries not involving transportation are made. A rack
|
0014| operator who receives special fuel is required to pay special
|
0015| fuel excise tax on the special fuel received, except as
|
0016| provided otherwise in Subsection B of this section. Special
|
0017| fuel is not received when it is shipped from one refinery or
|
0018| pipeline terminal to another refinery or pipeline terminal.
|
0019| B. When the rack operator first loads special fuel
|
0020| at the refinery or pipeline terminal into tank cars, tank
|
0021| trucks, tank wagons or any other type of transportation
|
0022| equipment for the account of another person who is registered
|
0023| with the department as a supplier and is taxable under the
|
0024| Special Fuels Supplier Tax Act, however, that person receives
|
0025| the special fuel and is required to pay the special fuel excise
|
0001| tax.
|
0002| C. Special fuel imported into New Mexico by any
|
0003| means other than in the supply tank of a motor vehicle or by
|
0004| pipeline is received at the time and place it is imported into
|
0005| this state. The person who owns the special fuel at the time
|
0006| of importation receives the special fuel and is required to pay
|
0007| the special fuel excise tax.
|
0008| D. If special fuel is received within the exterior
|
0009| boundaries of an Indian reservation or pueblo grant and the
|
0010| person required to pay the special fuel excise tax is immune
|
0011| from state taxation, the special fuel is also received when the
|
0012| special fuel is transported off the reservation or pueblo grant
|
0013| by any means other than in the fuel supply tank of a motor
|
0014| vehicle or by pipeline. Any person who owns special fuel after
|
0015| the special fuel is transported off the reservation or pueblo
|
0016| grant receives the special fuel and is the person required to
|
0017| pay the special fuel excise tax, unless the special fuel excise
|
0018| tax has been paid by a previous owner.
|
0019| E. Special fuel is used in New Mexico when it is
|
0020| put into the supply tank of any motor vehicle registered, owned
|
0021| or operated by a special fuel user, consumed by a special fuel
|
0022| user in the propulsion of a motor vehicle on the highways of
|
0023| this state or any activity ancillary to that propulsion, or
|
0024| imported into the state in the fuel supply tank of any motor
|
0025| vehicle for the propulsion of the motor vehicle on New Mexico
|
0001| highways."
|
0002| Section 10. Section 7-16A-8 NMSA 1978 (being Laws 1992,
|
0003| Chapter 51, Section 8, as amended) is amended to read:
|
0004| "7-16A-8. SPECIAL BULK STORAGE USER PERMIT.--
|
0005| A. The department may issue to a user [an annual]
|
0006| a special bulk storage user permit that shall entitle that
|
0007| user to own, operate, utilize or maintain bulk storage for the
|
0008| sole purpose of placing special fuel from it into the supply
|
0009| tank of an allowable motor vehicle registered, owned or
|
0010| operated by that user. The fee for the special bulk storage
|
0011| user permit shall be ten dollars ($10.00) per year. Permits
|
0012| shall be issued on a calendar year basis but may be issued for
|
0013| one, two or three years at a time.
|
0014| B. To secure a special bulk storage user permit, an
|
0015| applicant shall:
|
0016| (1) file with the department upon a form
|
0017| furnished by the department an application for a special bulk
|
0018| storage user permit;
|
0019| (2) indicate on the application the number of
|
0020| years, to a maximum of three, for which the applicant requests
|
0021| the permit to be valid;
|
0022| [(2)] (3) accompany the application with
|
0023| payment of [an annual] the special bulk storage user permit
|
0024| fee in the amount of ten dollars ($10.00) per year requested;
|
0025| and
|
0001| [(3)] (4) accompany the application with a
|
0002| signed affidavit to the effect that the signer shall use the
|
0003| special fuel from the special bulk storage only for the purpose
|
0004| of placing it into the supply tanks of specified allowable
|
0005| motor vehicles registered, owned or operated by the signer.
|
0006| C. It is a violation of the Special Fuels Supplier
|
0007| Tax Act for any special bulk storage user to:
|
0008| (1) sell special fuel from the user's special
|
0009| bulk storage to any other person; or
|
0010| (2) deliver special fuel from the user's
|
0011| special bulk storage into the supply tank of any motor vehicle
|
0012| except specified allowable motor vehicles registered, owned or
|
0013| operated by the special bulk storage user.
|
0014| D. "Allowable motor vehicles", for the purposes of
|
0015| this section, includes but is not limited to motor vehicles
|
0016| used primarily for or suitable for use in construction or
|
0017| farming, such as road graders, backhoes, rubber-tired rollers,
|
0018| front loaders, rubber-tired draglines, farm tractors,
|
0019| self-propelled combines or self-propelled reapers.
|
0020| E. The department may revoke, after due notice and
|
0021| hearing as provided in Section 7-1-24 NMSA 1978, the special
|
0022| bulk storage user permit of any user found to be in violation
|
0023| of any provision of the Special Fuels Supplier Tax Act.
|
0024| F. Special fuel purchased for bulk storage under a
|
0025| special bulk storage user permit shall not be subject to the
|
0001| special fuel excise tax at the time of purchase, but special
|
0002| fuel excise tax shall be due on any special fuel removed from
|
0003| bulk storage if delivered into the supply tank of a motor
|
0004| vehicle that is operated on the highways of this state.
|
0005| G. All special fuel acquired, purchased or received
|
0006| under a special bulk storage user permit shall be acquired,
|
0007| purchased or received from a registered [dealer or] supplier.
|
0008| It is unlawful for any person to sell special fuel in bulk
|
0009| quantities to special bulk storage users unless that person is
|
0010| registered [under] pursuant to the Special Fuels Supplier
|
0011| Tax Act."
|
0012| Section 11. Section 7-16A-9 NMSA 1978 (being Laws 1992,
|
0013| Chapter 51, Section 9) is amended to read:
|
0014| "7-16A-9. TAX RETURNS--PAYMENT OF TAX [SPECIAL FUEL
|
SUPPLIERS]. Rack operators and special fuel suppliers shall
|
0016| file special fuel excise tax returns in form and content as
|
0017| prescribed by the secretary on or before the twenty-fifth day
|
0018| of the month following the month in which special fuel is
|
0019| received in New Mexico. Payment of the special fuel excise tax
|
0020| shall be made with or prior to filing of the return."
|
0021| Section 12. 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
|
for export or] exported from this state by a rack operator,
|
0006| special fuel supplier or dealer, other than in the fuel
|
0007| supply tank of a motor vehicle or sold for export by a rack
|
0008| operator or distributor; provided that, in either case:
|
0009| (1) the person exporting the special fuel is
|
0010| registered in or licensed by the destination state to pay that
|
0011| state's special fuel or equivalent fuel tax;
|
0012| (2) proof is submitted that the destination
|
0013| state's special fuel or equivalent fuel tax has been paid or is
|
0014| not due with respect to the special fuel; or
|
0015| (3) the destination state's special fuel or
|
0016| equivalent fuel tax is paid to New Mexico in accordance with
|
0017| the terms of an agreement entered into pursuant to Section 9-
|
0018| 11-12 NMSA 1978 with the destination state;
|
0019| B. special fuel sold to the United States or any
|
0020| agency or instrumentality thereof for the exclusive use of the
|
0021| United States or any agency or instrumentality thereof; special
|
0022| fuel sold to the United States includes special fuel delivered
|
0023| into the supply tank of a government-licensed vehicle;
|
0024| C. special fuel sold to the state of New Mexico or
|
0025| any political subdivision, agency or instrumentality thereof
|
0001| for the exclusive use of the state of New Mexico or any
|
0002| political subdivision, agency or instrumentality thereof;
|
0003| special fuel sold to the state of New Mexico includes special
|
0004| fuel delivered into the supply tank of a government-licensed
|
0005| vehicle;
|
0006| D. special fuel sold to an Indian nation, tribe or
|
0007| pueblo or any agency or instrumentality thereof for the
|
0008| exclusive use of the Indian nation, tribe or pueblo or any
|
0009| agency or instrumentality thereof; special fuel sold to an
|
0010| Indian nation, tribe or pueblo includes special fuel delivered
|
0011| into the supply tank of a government-licensed vehicle;
|
0012| E. special fuel sold to the holder of a special
|
0013| bulk storage user permit and delivered into special bulk
|
0014| storage [under] pursuant to the provisions of Section 7-
|
0015| 16A-8 NMSA 1978; and
|
0016| F. special fuel [sold for non-highway use] used
|
0017| in any manner other than for propulsion of motor vehicles on
|
0018| the highways of this state or activities ancillary to that
|
0019| propulsion."
|
0020| Section 13. Section 7-16A-12 NMSA 1978 (being Laws 1992,
|
0021| Chapter 51, Section 12) is amended to read:
|
0022| "7-16A-12. CREDIT--SPECIAL FUEL EXCISE TAX--SPECIAL FUEL
|
0023| USERS.--In computing any special fuel excise tax due, all
|
0024| special fuel excise tax paid on special fuel used during the
|
0025| reporting period may be credited against the calculated special
|
0001| fuel excise tax due [or weight distance tax due] for that
|
0002| reporting period, provided that satisfactory proof of the
|
0003| special fuel excise tax paid is furnished to the department."
|
0004| Section 14. Section 7-16A-14 NMSA 1978 (being Laws 1992,
|
0005| Chapter 51, Section 14) is amended to read:
|
0006| "7-16A-14. REGISTRATION NECESSARY TO ENGAGE IN BUSINESS
|
0007| AS RACK OPERATOR, SPECIAL FUEL SUPPLIER OR DEALER.--Each
|
0008| person engaged in the business of selling special fuel in New
|
0009| Mexico as a rack operator, special fuel supplier or dealer
|
0010| shall register as such under the provisions of Section 7-1-12
|
0011| NMSA 1978."
|
0012| Section 15. Section 7-16A-15 NMSA 1978 (being Laws 1992,
|
0013| Chapter 51, Section 15, as amended) is amended to read:
|
0014| "7-16A-15. BOND REQUIRED OF SUPPLIER [OR DEALER].--
|
0015| A. Except as provided in Subsection H of this
|
0016| section, every supplier [and dealer] shall file with the
|
0017| department a bond on a form approved by the attorney general
|
0018| with a surety company authorized by the state corporation
|
0019| commission to transact business in this state as a surety and
|
0020| upon which bond the supplier [or dealer] is the principal
|
0021| obligor and the state the obligee. The bond shall be
|
0022| conditioned upon the prompt filing of true reports and the
|
0023| payment by the supplier [or dealer] to the department of all
|
0024| taxes levied by the Special Fuels Supplier Tax Act, together
|
0025| with all applicable penalties and interest thereon.
|
0001| B. In lieu of the bond, the supplier [or dealer]
|
0002| may elect to file with the department cash or bonds of the
|
0003| United States or New Mexico or of any political subdivision of
|
0004| the state.
|
0005| C. The total amount of the bond, cash or securities
|
0006| required of any supplier [or dealer] shall be fixed by the
|
0007| department and may be increased or reduced by the department at
|
0008| any time, subject to the limitations provided in this section.
|
0009| D. In fixing the total amount of the bond, cash or
|
0010| securities required of any supplier [or dealer] required to
|
0011| post bond, the department shall require an equivalent in total
|
0012| amount to at least two times the amount of the department's
|
0013| estimate of the supplier's [or dealer's quarterly] monthly
|
0014| special fuel excise tax, determined in such manner as the
|
0015| secretary may deem proper; provided, however, [that] the
|
0016| total amount of bond, cash or securities required of a supplier
|
0017| [or dealer] shall never be less than one thousand dollars
|
0018| ($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,
|
0024| then the supplier [or dealer] shall forthwith, upon written
|
0025| demand of the department mailed to the last known address of
|
0001| the 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
|
0006| [under] 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
|
0013| shall 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
|
0021| of the ninety-day period, file with the department a new bond
|
0022| with a surety satisfactory to the department in the amount and
|
0023| form 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
|
0011| that date, has not been a delinquent taxpayer [and both has
|
timely filed all tax returns due] under the Special Fuels
|
0013| Supplier Tax Act or the Special Fuels Tax Act [and has timely
|
paid all taxes due under those acts] is exempt from the
|
0015| requirement [under] pursuant to this section to file a
|
0016| bond. A supplier [or dealer] required to file a bond
|
0017| [under] pursuant to the provisions of this section who, for
|
0018| a twenty-four consecutive month period ending after July 1,
|
0019| 1994, [timely files all tax returns due under] has not been
|
0020| a delinquent taxpayer pursuant to either the Special Fuels
|
0021| Supplier Tax Act or the Special Fuels Tax Act [is] may
|
0022| request to be exempt from the requirement to file a bond
|
0023| beginning with the first day of the first month following the
|
0024| end of the twenty-four month period. If a supplier [or
|
dealer] exempted [under] pursuant to this subsection
|
0001| subsequently becomes a delinquent taxpayer [or twice fails in
|
any twelve consecutive month period either to timely file a tax
|
return or make timely payment of tax due under] pursuant to
|
0004| the Special Fuels Supplier Tax Act, the department may
|
0005| terminate the exemption and require the filing of a bond in
|
0006| accordance with this section. If the department terminates the
|
0007| exemption, the termination shall not be effective any earlier
|
0008| than ten days after the date the department notifies the
|
0009| supplier [or dealer] in writing of the termination."
|
0010| Section 16. Section 7-16A-19 NMSA 1978 (being Laws 1992,
|
0011| Chapter 51, Section 19, as amended) is amended to read:
|
0012| "7-16A-19. TEMPORARY SPECIAL FUEL USER PERMITS.--
|
0013| A. [The department may issue temporary special fuel
|
user permits for the privilege of using special fuel in New
|
Mexico] To prevent evasion of the special fuel excise tax,
|
0016| special fuel users whose vehicles are not registered with the
|
0017| department shall acquire a temporary special fuel user permit
|
0018| from the department before operating the unregistered motor
|
0019| vehicle on the highways of New Mexico. The temporary special
|
0020| fuel user permit shall be valid for one entrance and one exit
|
0021| of the state, within a period that shall not exceed forty-eight
|
0022| hours from the time of issuance.
|
0023| [B. Temporary special fuel user permits shall be
|
secured from the department.
|
C.] B. The fee for a temporary special fuel user
|
0001| permit is five dollars ($5.00) for each motor vehicle.
|
0002| [D.] C. It is a violation of the Special Fuels
|
0003| Supplier Tax Act for any person to act as a temporary special
|
0004| fuel user without obtaining a valid temporary special fuel user
|
0005| permit from the department."
|
0006| Section 17. A new section of the Special Fuels Supplier
|
0007| Tax Act is enacted to read:
|
0008| "[NEW MATERIAL] MANIFEST OR BILL OF LADING REQUIRED
|
0009| WHEN TRANSPORTING SPECIAL FUELS.--Every person transporting
|
0010| special fuels from a refinery or other facility at which
|
0011| special fuel is produced, refined, manufactured, blended or
|
0012| compounded or from a pipeline terminal in this state, importing
|
0013| special fuels into this state or exporting special fuels from
|
0014| this state, other than by pipeline or in the fuel supply tanks
|
0015| of motor vehicles, shall carry a manifest or bill of lading in
|
0016| form and content as prescribed by or acceptable to the
|
0017| department. The manifest or bill of lading shall be signed by
|
0018| the consignor and by every person accepting the special fuel or
|
0019| any part of it, with a notation as to the amount accepted. If
|
0020| a manifest or bill of lading is not required to be carried by
|
0021| the terms of this section, any person transporting special
|
0022| fuels without such a manifest or bill of lading shall, upon
|
0023| demand, furnish proof acceptable to the department that the
|
0024| special fuels so transported were legally acquired by a
|
0025| registered supplier or dealer who assumed liability for payment
|
0001| of the tax imposed by the Special Fuels Supplier Tax Act."
|
0002| Section 18. TEMPORARY PROVISION.--Gasoline received by a
|
0003| distributor pursuant to the Gasoline Tax Act or special fuel
|
0004| received by a supplier pursuant to the Special Fuels Supplier
|
0005| Tax Act prior to the effective date of this act shall be
|
0006| subject to gasoline tax or special fuel excise tax, as
|
0007| appropriate, pursuant to the provisions of the Gasoline Tax Act
|
0008| or Special Fuels Supplier Tax Act in effect immediately prior
|
0009| to the effective date of this act.
|
0010| Section 19. EFFECTIVE DATE.--The effective date of the
|
0011| provisions of this act is June 1, 1997, provided that, if this
|
0012| act is enacted without an emergency clause, the effective date
|
0013| is July 1, 1997.
|
0014| Section 20. EMERGENCY.--It is necessary for the public
|
0015| peace, health and safety that this act take effect immediately.
|
0016| - 38 - State of New Mexico
|
0017| House of Representatives
|
0018|
|
0019| FORTY-THIRD LEGISLATURE
|
0020| FIRST SESSION, 1997
|
0021|
|
0022|
|
0023| MARCH 10, 1997
|
0024|
|
0025|
|
0001| Mr. Speaker:
|
0002|
|
0003| Your TAXATION AND REVENUE COMMITTEE, to whom has
|
0004| been referred
|
0005|
|
0006| HOUSE BILL 1257
|
0007|
|
0008| has had it under consideration and reports same with
|
0009| recommendation that it DO PASS, amended as follows:
|
0010|
|
0011| 1. On page 5, line 21, strike ", rack operator".
|
0012|
|
0013| 2. On page 7, line 20, after "state" insert ", any person
|
0014| who blends gasoline in this state".
|
0015|
|
0016| 3. On page 17, strike lines 1 through 4 in their entirety.
|
0017|
|
0018| 4. Reletter succeeding subsections accordingly.
|
0019|
|
0020| 5. On page 18, line 23, after the bracket strike the
|
0021| remainder of the line and strike lines 24 and 25 in their
|
0022| entirety and on page 19, strike lines 1 through 6 in their
|
0023| entirety and insert in lieu thereof "gasoline as defined in the
|
0024| Gasoline Tax Act and special fuel as defined in the Special Fuels
|
0025| Supplier Tax Act; and".
|
0001|
|
0002| 6. On page 23, line 16, after "state" insert ", any person
|
0003| who blends special fuel in this state".
|
0004|
|
0005| 7. On page 38, lines 7 and 8, strike "or dealer".,
|
0006|
|
0007| and thence referred to the APPROPRIATIONS AND FINANCE
|
0008| COMMITTEE.
|
0009|
|
0010| Respectfully submitted,
|
0011|
|
0012|
|
0013|
|
0014|
|
0015|
|
0016| Jerry W. Sandel, Chairman
|
0017|
|
0018|
|
0019| Adopted Not Adopted
|
0020|
|
0021| (Chief Clerk) (Chief Clerk)
|
0022|
|
0023| Date
|
0024|
|
0025| The roll call vote was 10 For 3 Against
|
0001| Yes: 10
|
0002| No: Lovejoy, Lujan, Sandoval
|
0003| Excused: None
|
0004| Absent: None
|
0005|
|
0006|
|
0007| .118638.1
|
0008| G:\BILLTEXT\BILLW_97\H1257 FORTY-THIRD LEGISLATURE
|
0009| FIRST SESSION
|
0010|
|
0011|
|
0012| March 16, 1997
|
0013|
|
0014|
|
0015| HOUSE FLOOR AMENDMENT number ___1___ to HOUSE BILL 1257, as amended
|
0016|
|
0017| Amendment sponsored by Representative Jerry W. Sandel
|
0018|
|
0019|
|
0020| 1. Strike House Taxation and Revenue Committee Amendment 2.
|
0021|
|
0022| 2. On page 1, line 13, after "ACT" strike the remainder of the
|
0023| line, strike all of line 14 and strike line 15 up to the semicolon.
|
0024|
|
0025| 3. On page 2, line 18, strike "a rack operator or".
|
0001|
|
0002| 4. On page 7, between lines 21 and 22, insert the following
|
0003| subsection:
|
0004|
|
0005| "N. "received" means:
|
0006|
|
0007| (1)
|
0008|
|
0009| (a) gasoline that is produced, refined,
|
0010| manufactured, blended or compounded at a refinery in this state or
|
0011| stored at a pipeline terminal in this state by any person is "received"
|
0012| by such person when it is loaded there into tank cars, tank trucks,
|
0013| tank wagons or other types of transportation equipment, or when it is
|
0014| placed into any tank or other container from which sales or deliveries
|
0015| not involving transportation are made;
|
0016|
|
0017| (b) when, however, such gasoline is delivered at the
|
0018| refinery or pipeline terminal to another person registered as a
|
0019| distributor under the Gasoline Tax Act, then it is "received" by the
|
0020| distributor to whom it is so delivered;
|
0021|
|
0022| (c) when such gasoline is delivered at the refinery
|
0023| or pipeline terminal to another person not registered as a distributor
|
0024| under the Gasoline Tax Act for the account of a person that is so
|
0025| registered, it is "received" by the distributor for whose account it is
|
0001| delivered; and
|
0002|
|
0003| (d) when gasoline is shipped to a distributor, or
|
0004| for the account of a distributor, away from the refinery or pipeline
|
0005| terminal, it is "received" by the distributor where it is unloaded;
|
0006|
|
0007| (2) notwithstanding the provisions of Paragraph (1) of
|
0008| this subsection, when gasoline is shipped or delivered from a refinery
|
0009| or pipeline terminal to another refinery or pipeline terminal, such
|
0010| gasoline is not "received" by reason of such shipment or delivery;
|
0011|
|
0012| (3) any product other than gasoline that is blended to
|
0013| produce gasoline other than at a refinery or pipeline terminal in this
|
0014| state is "received" by a person who is the owner thereof at the time
|
0015| and place the blending is completed; and
|
0016|
|
0017| (4) except as otherwise provided, gasoline is "received"
|
0018| at the time and place it is first unloaded in this state and by the
|
0019| person who is the owner thereof immediately preceding the unloading,
|
0020| unless the owner immediately after the unloading is a registered
|
0021| distributor, in which case such registered distributor is considered as
|
0022| having received the gasoline;".
|
0023|
|
0024| 5. Reletter the succeeding subsections accordingly.
|
0025|
|
0001| 6. On page 8, line 6, strike "and" and between lines 6 and 7,
|
0002| insert the following subsection:
|
0003|
|
0004| "R. "unloaded" means removal of gasoline from tank cars, tank
|
0005| trucks, tank wagons or other types of transportation equipment into a
|
0006| nonmobile container at the place at which the unloading takes place;
|
0007| and".
|
0008|
|
0009| 7. Reletter the succeeding subsection accordingly.
|
0010|
|
0011| 8. On pages 8 through 10, strike Section 2 in its entirety.
|
0012|
|
0013| 9. Renumber the succeeding sections accordingly.
|
0014|
|
0015| 10. On page 11, strike lines 13 through 25 and on page 12, strike
|
0016| lines 1 through 3.
|
0017|
|
0018| 11. Renumber the succeeding sections accordingly.
|
0019|
|
0020|
|
0021|
|
0022|
|
0023|
|
0024|
|
0025|
|
0001|
|
0002| ___________________________
|
0003| Jerry W. Sandel
|
0004|
|
0005|
|
0006|
|
0007| Adopted ___________________ Not Adopted ___________________________
|
0008| (Chief Clerk) (Chief Clerk)
|
0009|
|
0010|
|
0011| Date ________________
|
0012|
|
0013| FORTY-THIRD LEGISLATURE
|
0014| FIRST SESSION, 1997
|
0015|
|
0016|
|
0017| March 19, 1997
|
0018|
|
0019| Mr. President:
|
0020|
|
0021| Your WAYS AND MEANS COMMITTEE, to whom has been referred
|
0022|
|
0023| HOUSE BILL 1257, as amended
|
0024|
|
0025| has had it under consideration and reports same with recommendation
|
0001| that it DO PASS, and furthers recommends that the referral to Indian
|
0002| & Cultural Affairs Committee be withdrawn and it now be referred to
|
0003| the FINANCE COMMITTEE.
|
0004|
|
0005| Respectfully submitted,
|
0006|
|
0007|
|
0008|
|
0009| __________________________________
|
0010| Carlos R. Cisneros, Chairman
|
0011|
|
0012|
|
0013|
|
0014| Adopted_______________________ Not Adopted_______________________
|
0015| (Chief Clerk) (Chief Clerk)
|
0016|
|
0017|
|
0018| Date ________________________
|
0019|
|
0020|
|
0021| The roll call vote was 5 For 0 Against
|
0022| Yes: 5
|
0023| No: 0
|
0024| Excused: Kidd, Leavell, McSorley, Wilson
|
0025| Absent: None
|
0001|
|
0002|
|
0003| H1257WM1
|
0004|
|