0001| SENATE FINANCE COMMITTEE SUBSTITUTE
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0002| FOR SENATE BILL 380
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0003| 43rd legislature - STATE OF NEW MEXICO - second session, 1998
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0011| AN ACT
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0012| RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND WELFARE;
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0013| AMENDING THE GASOLINE TAX ACT TO CHANGE AND CLARIFY WHEN
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0014| GASOLINE IS RECEIVED FOR PURPOSES OF THE IMPOSITION OF THE
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0015| GASOLINE TAX; PROVIDING DEDUCTIONS AGAINST A CERTAIN AMOUNT OF
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0016| GASOLINE RECEIVED BY CERTAIN INDIAN TRIBAL DISTRIBUTORS;
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0017| PROVIDING FOR DISTRIBUTIONS OF TAX REVENUE TO THE INDIAN ROAD
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0018| FUND; AMENDING AND ENACTING SECTIONS OF THE NMSA 1978.
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0019|
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0020| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0021| Section 1. Section 7-1-6.10 NMSA 1978 (being Laws 1983,
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0022| Chapter 211, Section 15, as amended) is amended to read:
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0023| "7-1-6.10. DISTRIBUTIONS--STATE ROAD FUND.--
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0024| A. A distribution pursuant to Section 7-1-6.1 NMSA
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0025| 1978 shall be made to the state road fund in an amount equal
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- 1 -0001| to the net receipts attributable to the taxes, surcharges,
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0002| penalties and interest imposed pursuant to the Gasoline Tax Act
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0003| and to the taxes, surtaxes, fees, penalties and interest imposed
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0004| pursuant to the Special Fuels Tax Act, the Special Fuels Supplier
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0005| Tax Act and the Alternative Fuel Tax Act less:
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0006| (1) the amount distributed to the state
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0007| aviation fund pursuant to Subsection B of Section 7-1-6.7 NMSA
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0008| 1978;
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0009| (2) the amount distributed to the motorboat
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0010| fuel tax fund pursuant to Section 7-1-6.8 NMSA 1978;
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0011| (3) the amount distributed to municipalities
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0012| and counties pursuant to Subsection A of Section 7-1-6.9 NMSA
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0013| 1978;
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0014| (4) the amount distributed to the county
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0015| government road fund pursuant to Section 7-1-6.19 NMSA 1978;
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0016| (5) the amount distributed to the local
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0017| governments road fund pursuant to Section 7-1-6.39 NMSA 1978;
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0018| (6) the amount distributed to the
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0019| municipalities pursuant to Section 7-1-6.27 NMSA 1978; [and]
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0020| (7) the amount distributed to the municipal
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0021| arterial program of the local governments road fund pursuant to
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0022| Section 7-1-6.28 NMSA 1978; and
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0023| (8) the amount distributed to the Indian road
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0024| fund pursuant to Section 7-1-6.42 NMSA 1978.
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0025| B. A distribution pursuant to Section 7-1-6.1 NMSA
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- 2 -0001| 1978 shall be made to the state road fund in an amount equal to
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0002| the net receipts attributable to the taxes, fees, interest and
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0003| penalties from the Weight Distance Tax Act."
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0004| Section 2. A new Section 7-1-6.42 NMSA 1978 is enacted to
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0005| read:
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0006| "7-1-6.42. [NEW MATERIAL] DISTRIBUTION--INDIAN ROAD
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0007| FUND.--
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0008| A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be
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0009| made to the Indian road fund in an amount equal to the net
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0010| receipts attributable to the gasoline tax paid by or on behalf of
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0011| registered Indian tribal distributors."
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0012| Section 3. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0013| Chapter 207, Section 2, as amended) is amended to read:
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0014| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0015| A. "aviation gasoline" means gasoline sold for use in
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0016| aircraft propelled by engines other than turbo-prop or jet-type
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0017| engines;
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0018| B. "department" means the taxation and revenue
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0019| department, the secretary of taxation and revenue or any employee
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0020| of the department exercising authority lawfully delegated to that
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0021| employee by the secretary;
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0022| C. "distributor" means any person, not including
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0023| the United States of America or any of its agencies except to the
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0024| extent now or hereafter permitted by the constitution and laws
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0025| thereof, who receives gasoline in this state. "Distributor"
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- 3 -0001| shall be construed so that a person simultaneously may be both a
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0002| distributor and a retailer or importer. "Distributor" includes
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0003| a registered Indian tribal distributor;
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0004| D. "drip gasoline" means a combustible hydrocarbon
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0005| liquid formed as a product of condensation from either associated
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0006| or nonassociated natural or casing head gas and that remains a
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0007| liquid at room temperature and pressure;
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0008| E. "ethanol blended fuel" means gasoline containing a
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0009| minimum of ten percent by volume of denatured ethanol, of at
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0010| least one hundred ninety-nine proof, exclusive of denaturants;
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0011| F. "fuel supply tank" means any tank or other
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0012| receptacle in which or by which fuel may be carried and supplied
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0013| to the fuel-furnishing device or apparatus of the propulsion
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0014| mechanism of a motor vehicle when the tank or receptacle either
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0015| contains gasoline or gasoline is delivered into it;
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0016| G. "gallon" means the quantity of liquid necessary to
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0017| fill a standard United States gallon liquid measure or that same
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0018| quantity adjusted to a temperature of sixty degrees fahrenheit at
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0019| the election of any distributor, but a distributor shall report
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0020| on the same basis for a period of at least one year;
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0021| H. "gasoline" means any flammable liquid hydrocarbon
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0022| used primarily as fuel for the propulsion of motor vehicles,
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0023| motorboats or aircraft except for diesel engine fuel, kerosene,
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0024| liquefied petroleum gas, compressed or liquefied natural gas and
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0025| products specially prepared and sold for use in aircraft
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- 4 -0001| propelled by turbo-prop or jet-type engines;
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0002| I. "government-licensed vehicle" means a motor
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0003| vehicle lawfully displaying a registration plate, as defined in
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0004| the Motor Vehicle Code, issued by the United States or any state,
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0005| identifying the motor vehicle as belonging to the United States
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0006| or any of its agencies or instrumentalities or an Indian nation,
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0007| tribe or pueblo or any of its political subdivisions, agencies or
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0008| instrumentalities;
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0009| J. "highway" means every road, highway, thoroughfare,
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0010| street or way, including toll roads, generally open to the use of
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0011| the public as a matter of right for the purpose of motor vehicle
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0012| travel regardless of whether it is temporarily closed for the
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0013| purpose of construction, reconstruction, maintenance or repair;
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0014| K. "motor vehicle" means any self-propelled vehicle
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0015| or device that is either subject to registration under Section
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0016| 66-3-1 NMSA 1978 or used or that may be used on the public
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0017| highways in whole or in part for the purpose of transporting
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0018| persons or property and includes any connected trailer or
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0019| semitrailer;
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0020| L. "person" means an individual or any other entity,
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0021| including, to the extent permitted by law, any federal, state or
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0022| other government or any department, agency, instrumentality or
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0023| political subdivision of any federal, state or other government;
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0024| M. "rack operator" means the operator of a refinery
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0025| in this state or the owner of gasoline stored at a pipeline
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- 5 -0001| terminal in this state;
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0002| [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 state
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or stored at a pipeline terminal in this state by any person is
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"received" by such person when it is loaded there into tank cars,
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tank trucks, tank wagons or other types of transportation
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equipment or when it is placed into any tank or other container
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from which sales or deliveries not involving transportation are
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made;
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(b) when, however, such gasoline is
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delivered at the refinery or pipeline terminal to another person
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registered as a distributor under the Gasoline Tax Act, then it
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is "received" by the distributor to whom it is so delivered;
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(c) when such gasoline is delivered at the
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refinery or pipeline terminal to another person not registered as
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a distributor under the Gasoline Tax Act for the account of a
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person that is so registered, it is "received" by the distributor
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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 the
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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 Paragraph
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- 6 - (1) of this subsection, when gasoline is shipped or delivered
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from a refinery or pipeline terminal to another refinery or
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pipeline terminal, such gasoline is not "received" by reason of
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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 pipeline
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terminal in this state is "received" by a person who is the owner
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thereof at the time and place the blending is 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 the
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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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0016| N. "registered Indian tribal distributor" means an
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0017| Indian nation, tribe or pueblo recognized by the United States
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0018| whose reservation or pueblo grant is located in whole or in part
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0019| in this state, or a corporation or other enterprise wholly owned
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0020| by such an Indian nation, tribe or pueblo, that is registered
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0021| with the department as a distributor pursuant to the Gasoline Tax
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0022| Act.
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0023| O. "retailer" means a person who sells gasoline
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0024| generally in quantities of thirty-five gallons or less and
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0025| delivers such gasoline into the fuel supply tanks of motor
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- 7 -0001| vehicles. "Retailer" shall be construed so that a person
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0002| simultaneously may be both a retailer and a distributor or
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0003| wholesaler;
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0004| P. "secretary" means the secretary of taxation and
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0005| revenue or the secretary's delegate;
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0006| Q. "taxpayer" means a person required to pay gasoline
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0007| tax;
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0008| R. "unloaded" means removal of gasoline from tank
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0009| cars, tank trucks, tank wagons or other types of transportation
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0010| equipment into a nonmobile container at the place at which the
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0011| unloading takes place; and
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0012| S. "wholesaler" means a person who is not a
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0013| distributor and who sells gasoline in quantities of thirty-five
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0014| gallons or more and does not deliver such gasoline into the fuel
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0015| supply tanks of motor vehicles. "Wholesaler" shall be construed
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0016| so that a person simultaneously may be a wholesaler and a
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0017| retailer."
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0018| Section 4. Section 7-13-4 NMSA 1978 (being Laws 1991,
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0019| Chapter 9, Section 32, as amended) is amended to read:
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0020| "7-13-4. DEDUCTIONS--GASOLINE TAX.--In computing the
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0021| gasoline tax due, the following amounts of gasoline may be
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0022| deducted from the total amount of gasoline received in New Mexico
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0023| during the tax period, provided [that] satisfactory proof
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0024| thereof is furnished to the department:
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0025| A. gasoline received in New Mexico, but exported from
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- 8 -0001| this state by a rack operator, distributor or wholesaler other
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0002| than in the fuel supply tank of a motor vehicle or sold for
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0003| export by a rack operator or distributor; provided that, in
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0004| either case:
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0005| (1) the person exporting the gasoline is
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0006| registered in or licensed by the destination state to pay that
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0007| state's gasoline or equivalent fuel tax;
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0008| (2) proof is submitted that the destination
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0009| state's gasoline or equivalent fuel tax has been paid or is not
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0010| due with respect to the gasoline; or
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0011| (3) the destination state's gasoline or
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0012| equivalent fuel tax is paid to New Mexico in accordance with the
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0013| terms of an agreement entered into pursuant to Section 9-11-12
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0014| NMSA 1978 with the destination state;
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0015| B. gasoline received in New Mexico sold to the United
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0016| States or any agency or instrumentality thereof for the exclusive
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0017| use of the United States or any agency or instrumentality
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0018| thereof. Gasoline sold to the United States includes gasoline
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0019| delivered into the supply tank of a government-licensed vehicle
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0020| of the United States; [and]
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0021| C. gasoline received in New Mexico sold to an Indian
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0022| nation, tribe or pueblo or any political subdivision, agency or
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0023| instrumentality of that Indian nation, tribe or pueblo for the
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0024| exclusive use of the Indian nation, tribe or pueblo or any
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0025| political subdivision, agency or instrumentality thereof.
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- 9 -0001| Gasoline sold to an Indian nation, tribe or pueblo includes
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0002| gasoline delivered into the supply tank of a government-licensed
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0003| vehicle of the Indian nation, tribe or pueblo; and
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0004| D. gasoline received in New Mexico by a registered
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0005| Indian tribal distributor; provided that the total amount of
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0006| gasoline deducted per month by a distributor pursuant to this
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0007| subsection shall not exceed one and sixteen hundredths multiplied
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0008| by the difference between the gallons received in August 1997 by
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0009| the distributor and the gallons deducted pursuant to this section
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0010| in August 1997 by that distributor."
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0011| Section 5. A new section of the Gasoline Tax Act is enacted
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0012| to read:
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0013| "[NEW MATERIAL] WHEN GASOLINE IS RECEIVED.--
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0014| A. Gasoline that is produced, refined, manufactured,
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0015| blended or compounded at a refinery in this state or stored at a
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0016| pipeline terminal in this state by any person is received by the
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0017| person when it is loaded there into tank cars, tank trucks, tank
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0018| wagons or other types of transportation equipment or when it is
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0019| placed into any tank or other container from which sales or
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0020| deliveries not involving transportation are made; however:
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0021| (1) when the gasoline is delivered at the
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0022| refinery or pipeline terminal to another person registered as a
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0023| distributor pursuant to the Gasoline Tax Act, then it is received
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0024| at that time and place by the distributor to whom it is so
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0025| delivered; and
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- 10 -0001| (2) when the gasoline is delivered at the
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0002| refinery or pipeline terminal to another person not registered as
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0003| a distributor pursuant to the Gasoline Tax Act for the account of
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0004| a person that is registered as a distributor, then it is received
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0005| at that time and place by the distributor for whose account it is
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0006| delivered.
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0007| B. Any product other than gasoline that is blended to
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0008| produce gasoline other than at a refinery or pipeline terminal in
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0009| this state is received by a person who is the owner thereof at
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0010| the time and place the blending is completed.
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0011| C. Gasoline imported into New Mexico by any means
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0012| other than in the fuel supply tank of a motor vehicle or by
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0013| pipeline is received at the time and place it is imported into
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0014| this state. The person who owns the gasoline at the time of
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0015| importation receives the gasoline and shall pay the gasoline tax.
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0016| D. If gasoline is received within the exterior
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0017| boundaries of an Indian reservation or pueblo grant and the
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0018| person receiving the gasoline is immune from state taxation, then
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0019| the gasoline is also received when the gasoline is transported
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0020| off that reservation or pueblo grant by any means other than in
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0021| the fuel supply tank of a motor vehicle. Any person who owns the
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0022| gasoline, other than in the fuel supply tank of a motor vehicle,
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0023| after the transportation off that reservation or pueblo grant
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0024| receives the gasoline and shall pay the gasoline tax unless the
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0025| gasoline tax has been paid by a previous owner.
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- 11 -0001| E. If gasoline is received outside the exterior
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0002| boundaries of an Indian reservation or pueblo grant but still
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0003| within Indian country, as defined by federal law, of that
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0004| reservation or pueblo grant and the person receiving the gasoline
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0005| is immune from state taxation, the gasoline is also received when
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0006| the gasoline is transported off that Indian country by any means
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0007| other than in the fuel supply tank of a motor vehicle. Any
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0008| person who owns the gasoline, other than in the fuel supply tank
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0009| of a motor vehicle, after the transportation off that Indian
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0010| country receives the gasoline and shall pay the gasoline tax
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0011| unless the gasoline tax has been paid by a previous owner."
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0012| Section 6. [NEW MATERIAL] INDIAN ROAD FUND--EXPENDITURE.-
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0013| -The "Indian road fund" is created within the state treasury.
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0014| The Indian road fund shall be expended by the state highway and
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0015| transportation department only for maintenance, construction and
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0016| improvement of the public highways located within New Mexico and
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0017| either within the exterior boundaries of an Indian reservation or
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0018| pueblo grant or within Indian country, as defined by federal law,
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0019| of an Indian reservation or pueblo grant.
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0020| Section 7. SEVERABILITY.--If any part or application of
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0021| this act is held invalid, the remainder or its application to
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0022| other situations or persons shall not be affected.
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0023| Section 8. EFFECTIVE DATE.--The effective date of the
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0024| provisions of this act is July 1, 1998.
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0025|
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