0001| SENATE BILL 75
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003| INTRODUCED BY
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0004| PHIL A. GRIEGO
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; AMENDING THE GASOLINE TAX ACT TO CHANGE
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0012| AND CLARIFY WHEN GASOLINE IS RECEIVED FOR PURPOSES OF THE
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0013| IMPOSITION OF THE GASOLINE TAX; ALLOWING A CREDIT AGAINST THE
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0014| GASOLINE TAX FOR SIMILAR TAX IMPOSED BY AND PAID TO AN INDIAN
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0015| NATION, TRIBE OR PUEBLO ON THE SAME GASOLINE; AUTHORIZING
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0016| CERTAIN COOPERATIVE AGREEMENTS WITH INDIAN NATIONS, TRIBES OR
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0017| PUEBLOS; AMENDING AND ENACTING SECTIONS OF THE NMSA 1978.
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0018|
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0019| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0020| Section 1. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0021| Chapter 207, Section 2, as amended) is amended to read:
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0022| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0023| A. "aviation gasoline" means gasoline sold for use
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0024| in aircraft propelled by engines other than turbo-prop or jet-
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0025| type engines;
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0001| B. "department" means the taxation and revenue
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0002| department, the secretary of taxation and revenue or any
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0003| employee of the department exercising authority lawfully
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0004| delegated to that employee by the secretary;
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0005| C. "distributor" means any person, not including
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0006| the United States of America or any of its agencies except to
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0007| the extent now or hereafter permitted by the constitution and
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0008| laws thereof, who receives gasoline in this state.
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0009| "Distributor" shall be construed so that a person
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0010| simultaneously may be both a distributor and a retailer or
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0011| importer;
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0012| D. "drip gasoline" means a combustible hydrocarbon
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0013| liquid formed as a product of condensation from either
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0014| associated or nonassociated natural or casing head gas and
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0015| that remains a liquid at room temperature and pressure;
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0016| E. "ethanol blended fuel" means gasoline
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0017| containing a minimum of ten percent by volume of denatured
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0018| ethanol, of at least one hundred ninety-nine proof, exclusive
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0019| of denaturants;
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0020| F. "fuel supply tank" means any tank or other
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0021| receptacle in which or by which fuel may be carried and
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0022| supplied to the fuel-furnishing device or apparatus of the
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0023| propulsion mechanism of a motor vehicle when the tank or
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0024| receptacle either contains gasoline or gasoline is delivered
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0025| into it;
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0001| G. "gallon" means the quantity of liquid necessary
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0002| to fill a standard United States gallon liquid measure or that
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0003| same quantity adjusted to a temperature of sixty degrees
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0004| fahrenheit at the election of any distributor, but a
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0005| distributor shall report on the same basis for a period of at
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0006| least one year;
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0007| H. "gasoline" means any flammable liquid
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0008| hydrocarbon used primarily as fuel for the propulsion of motor
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0009| vehicles, motorboats or aircraft except for diesel engine
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0010| fuel, kerosene, liquefied petroleum gas, compressed or
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0011| liquefied natural gas and products specially prepared and sold
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0012| for use in aircraft propelled by turbo-prop or jet-type
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0013| engines;
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0014| I. "government-licensed vehicle" means a motor
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0015| vehicle lawfully displaying a registration plate, as defined
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0016| in the Motor Vehicle Code, issued by the United States or any
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0017| state, identifying the motor vehicle as belonging to the
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0018| United States or any of its agencies or instrumentalities or
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0019| an Indian nation, tribe or pueblo or any of its political
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0020| subdivisions, agencies or instrumentalities;
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0021| J. "highway" means every road, highway,
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0022| thoroughfare, street or way, including toll roads, generally
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0023| open to the use of the public as a matter of right for the
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0024| purpose of motor vehicle travel regardless of whether it is
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0025| temporarily closed for the purpose of construction,
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0001| reconstruction, maintenance or repair;
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0002| K. "motor vehicle" means any self-propelled
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0003| vehicle or device that is either subject to registration under
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0004| Section 66-3-1 NMSA 1978 or used or that may be used on the
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0005| public highways in whole or in part for the purpose of
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0006| transporting persons or property and includes any connected
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0007| trailer or semitrailer;
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0008| L. "person" means an individual or any other
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0009| entity, including, to the extent permitted by law, any
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0010| federal, state or other government or any department, agency,
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0011| instrumentality or political subdivision of any federal, state
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0012| or other government;
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0013| M. "rack operator" means the operator of a
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0014| refinery in this state or the owner of gasoline stored at a
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0015| pipeline terminal in this state;
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0016| [N. "received" means:
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(1)
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(a) gasoline that is produced, refined,
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manufactured, blended or compounded at a refinery in this
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state or stored at a pipeline terminal in this state by any
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person is "received" by such person when it is loaded there
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into tank cars, tank trucks, tank wagons or other types of
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transportation equipment or when it is placed into any tank or
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other container from which sales or deliveries not involving
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transportation are made;
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(b) when, however, such gasoline is
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delivered at the refinery or pipeline terminal to another
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person registered as a distributor under the Gasoline Tax Act,
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then it is "received" by the distributor to whom it is so
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delivered;
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(c) when such gasoline is delivered
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at the refinery or pipeline terminal to another person not
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registered as a distributor under the Gasoline Tax Act for the
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account of a person that is so registered, it is "received"
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by the distributor for whose account it is delivered; and
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(d) when gasoline is shipped to a
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distributor, or for the account of a distributor, away from
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the refinery or pipeline terminal, it is "received" by the
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distributor where it is unloaded;
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(2) notwithstanding the provisions of
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Paragraph (1) of this subsection, when gasoline is shipped or
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delivered from a refinery or pipeline terminal to another
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refinery or pipeline terminal, such gasoline is not "received"
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by reason of such shipment or delivery;
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(3) any product other than gasoline that is
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blended to produce gasoline other than at a refinery or
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pipeline terminal in this state is "received" by a person who
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is the owner thereof at the time and place the blending is
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completed; and
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(4) except as otherwise provided, gasoline is
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"received" at the time and place it is first unloaded in this
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state and by the person who is the owner thereof immediately
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preceding the unloading, unless the owner immediately after
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the unloading is a registered distributor, in which case such
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registered distributor is considered as having received the
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gasoline;
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O.] N. "retailer" means a person who sells
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0008| gasoline generally in quantities of thirty-five gallons or
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0009| less and delivers such gasoline into the fuel supply tanks of
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0010| motor vehicles. "Retailer" shall be construed so that a
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0011| person simultaneously may be both a retailer and a distributor
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0012| or wholesaler;
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0013| [P.] O. "secretary" means the secretary of
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0014| taxation and revenue or the secretary's delegate;
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0015| [Q.] P. "taxpayer" means a person required to
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0016| pay gasoline tax;
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0017| [R.] Q. "unloaded" means removal of gasoline
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0018| from tank cars, tank trucks, tank wagons or other types of
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0019| transportation equipment into a nonmobile container at the
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0020| place at which the unloading takes place; and
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0021| [S.] R. "wholesaler" means a person who is not
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0022| a distributor and who sells gasoline in quantities of thirty-
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0023| five gallons or more and does not deliver such gasoline into
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0024| the fuel supply tanks of motor vehicles. "Wholesaler" shall
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0025| be construed so that a person simultaneously may be a
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0001| wholesaler and a retailer."
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0002| Section 2. A new section of the Gasoline Tax Act is
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0003| enacted to read:
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0004| "[NEW MATERIAL] WHEN GASOLINE IS RECEIVED.--
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0005| A. Gasoline that is produced, refined,
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0006| manufactured, blended or compounded at a refinery in this
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0007| state or stored at a pipeline terminal in this state by any
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0008| person is received by such person when it is loaded there into
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0009| tank cars, tank trucks, tank wagons or other types of
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0010| transportation equipment or when it is placed into any tank or
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0011| other container from which sales or deliveries not involving
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0012| transportation are made; however:
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0013| (1) when such gasoline is delivered at the
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0014| refinery or pipeline terminal to another person registered as
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0015| a distributor under the Gasoline Tax Act, then it is received
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0016| at that time and place by the distributor to whom it is so
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0017| delivered; and
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0018| (2) when such gasoline is delivered at the
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0019| refinery or pipeline terminal to another person not registered
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0020| as a distributor under the Gasoline Tax Act for the account of
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0021| a person that is so registered, then it is received at that
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0022| time and place by the distributor for whose account it is
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0023| delivered.
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0024| B. Any product other than gasoline that is blended
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0025| to produce gasoline other than at a refinery or pipeline
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0001| terminal in this state is received by a person who is the
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0002| owner thereof at the time and place the blending is completed.
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0003| C. Gasoline imported into New Mexico by any means
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0004| other than in the fuel supply tank of a motor vehicle or by
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0005| pipeline is received at the time and place it is imported into
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0006| this state. The person who owns the gasoline at the time of
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0007| importation receives the gasoline and shall pay the gasoline
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0008| tax.
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0009| D. If gasoline is received within the exterior
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0010| boundaries of an Indian reservation or pueblo grant in this
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0011| state and the person receiving the gasoline is immune from
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0012| state taxation, then the gasoline is also received when the
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0013| gasoline is transported off that reservation or pueblo grant
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0014| by any means other than in the fuel supply tank of a motor
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0015| vehicle. Any person who owns the gasoline, other than in the
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0016| fuel supply tank of a motor vehicle, after the transportation
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0017| off that reservation or pueblo grant receives the gasoline and
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0018| shall pay the gasoline tax unless the gasoline tax has been
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0019| paid by a previous owner.
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0020| E. If gasoline is received outside the exterior
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0021| boundaries of an Indian reservation or pueblo grant in this
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0022| state but still within Indian country, as defined by federal
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0023| law, of that reservation or pueblo grant and the person
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0024| receiving the gasoline is immune from state taxation, then the
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0025| gasoline is also received when the gasoline is transported off
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0001| that Indian country by any means other than in the fuel supply
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0002| tank of a motor vehicle. Any person who owns the gasoline,
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0003| other than in the fuel supply tank of a motor vehicle, after
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0004| the transportation off that Indian country receives the
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0005| gasoline and shall pay the gasoline tax unless the gasoline
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0006| tax has been paid by a previous owner."
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0007| Section 3. A new section of the Gasoline Tax Act is
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0008| enacted to read:
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0009| "[NEW MATERIAL] CREDIT--GASOLINE TAX--TAX PAID TO
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0010| INDIAN NATION, TRIBE OR PUEBLO.--
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0011| A. A credit may be taken against gasoline tax due
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0012| pursuant to the Gasoline Tax Act on gasoline on which a
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0013| qualifying gasoline or similar tax has been levied by an
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0014| Indian nation, tribe or pueblo in this state and paid by the
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0015| taxpayer to that Indian nation, tribe or pueblo. The amount
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0016| of the credit shall be equal to the lesser of the amount that
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0017| would be due at fifty percent of the tax rate imposed by the
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0018| Indian nation, tribe or pueblo on the gasoline or the amount
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0019| that would be due at fifty percent of the tax rate imposed by
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0020| the Gasoline Tax Act on the same gasoline.
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0021| B. A qualifying gasoline or similar tax levied by
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0022| an Indian nation, tribe or pueblo shall be limited to a tax
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0023| that:
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0024| (1) is substantially similar to the tax
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0025| imposed by the Gasoline Tax Act;
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0001| (2) does not discriminate among persons or
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0002| transactions based on membership in the Indian nation, tribe
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0003| or pueblo;
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0004| (3) is levied on the taxable event at a rate
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0005| not greater than seventeen cents ($.17) per gallon;
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0006| (4) provides a credit against the Indian
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0007| nation's, tribe's or pueblo's tax equal to the lesser of the
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0008| amount that would be due at fifty percent of the tax rate
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0009| imposed by the Indian nation, tribe or pueblo on the gasoline
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0010| or the amount that would be due at fifty percent of the tax
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0011| rate imposed by the Gasoline Tax Act;
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0012| (5) is subject to a cooperative agreement
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0013| between the Indian nation, tribe or pueblo and the secretary
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0014| pursuant to the Taxation and Revenue Department Act and in
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0015| effect at the time of the taxable transaction; and
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0016| (6) produces revenues to be used within the
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0017| exterior boundaries of the Indian reservation or pueblo grant
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0018| or land held in trust for the benefit of the nation, tribe or
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0019| pueblo for the same purposes for which the state road fund is
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0020| used."
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0021| Section 4. A new section of the Taxation and Revenue
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0022| Department Act is enacted to read:
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0023| "[NEW MATERIAL] COOPERATIVE AGREEMENTS WITH INDIAN
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0024| NATION, TRIBE OR PUEBLO.--
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0025| A. The secretary may enter into cooperative
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0001| agreements with an Indian nation, tribe or pueblo for the
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0002| exchange of information and the reciprocal joint or common
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0003| enforcement, administration, collection, remittance and audit
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0004| of gasoline tax revenues of the party jurisdictions.
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0005| B. Money collected by the department on behalf of
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0006| an Indian nation, tribe or pueblo in accordance with an
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0007| agreement entered into pursuant to this section is not money
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0008| of this state and shall be collected and disbursed in
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0009| accordance with the terms of the agreement, notwithstanding
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0010| any other provision of law.
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0011| C. The secretary is empowered to promulgate such
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0012| rules and regulations and to establish such procedures as the
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0013| secretary deems appropriate for the collection and
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0014| disbursement of funds due an Indian nation, tribe or pueblo
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0015| for the receipt of money collected by the nation, tribe or
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0016| pueblo for the account of this state under the terms of a
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0017| cooperative agreement entered into under the authority of this
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0018| section, including procedures for identification of taxpayers
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0019| or transactions that are subject only to the taxing authority
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0020| of the Indian nation, tribe or pueblo; taxpayers or
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0021| transactions that are subject only to the taxing authority of
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0022| this state; and taxpayers or transactions that are subject to
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0023| the taxing authority of both party jurisdictions.
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0024| D. Nothing in an agreement entered into pursuant
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0025| to this section shall be construed as authorizing this state
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0001| or an Indian nation, tribe or pueblo to tax persons or
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0002| transactions that federal law prohibits that government from
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0003| taxing or as authorizing a state, tribal or pueblo court to
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0004| assert jurisdiction over persons who are not otherwise subject
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0005| to that court's jurisdiction or as affecting any issue of the
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0006| respective civil or criminal jurisdictions of this state or
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0007| the Indian nation, tribe or pueblo. Nothing in an agreement
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0008| entered into pursuant to this section shall be construed as an
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0009| assertion or an admission by either this state or the Indian
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0010| nation, tribe or pueblo that the taxes of one have precedence
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0011| over the taxes of the other when the person or transaction is
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0012| subject to the taxing authority of both governments. An
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0013| agreement entered into pursuant to this section shall be
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0014| construed solely as an agreement between the two party
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0015| governments and shall not alter or affect the government-to-
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0016| government relations between this state and any other Indian
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0017| nation, tribe or pueblo."
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0018| Section 5. EFFECTIVE DATE.--The effective date of the
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0019| provisions of this act is July 1, 1998.
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0020|
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