0001| SENATE WAYS AND MEANS COMMITTEE SUBSTITUTE FOR
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0002| SENATE FINANCE COMMITTEE SUBSTITUTE
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0003| FOR SENATE BILL 380
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0004| 43rd legislature - STATE OF NEW MEXICO - second session, 1998
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0011|
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0012| AN ACT
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0013| RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND WELFARE;
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0014| AMENDING THE GASOLINE TAX ACT TO CHANGE AND CLARIFY WHEN
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0015| GASOLINE IS RECEIVED FOR PURPOSES OF THE IMPOSITION OF THE
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0016| GASOLINE TAX; PROVIDING FOR DISTRIBUTIONS OF TAX REVENUE TO
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0017| THE INDIAN ROAD FUND; AMENDING AND ENACTING SECTIONS OF THE
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0018| NMSA 1978; MAKING AN APPROPRIATION.
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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. [NEW MATERIAL] INDIAN ROAD FUND--
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0022| EXPENDITURE.--The "Indian road fund" is created within the
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0023| state treasury. The Indian road fund shall be expended by the
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0024| state highway and transportation department only for
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0025| maintenance, construction and improvement of the public
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- 1 -0001| highways located within New Mexico and either within the
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0002| exterior boundaries of an Indian reservation or pueblo grant
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0003| or within Indian country, as defined by federal law, of an Indian
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0004| reservation or pueblo grant.
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0005| Section 2. Section 7-1-6.10 NMSA 1978 (being Laws 1983,
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0006| Chapter 211, Section 15, as amended) is amended to read:
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0007| "7-1-6.10. DISTRIBUTIONS--STATE ROAD FUND.--
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0008| A. A distribution pursuant to Section 7-1-6.1 NMSA
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0009| 1978 shall be made to the state road fund in an amount equal to
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0010| the net receipts attributable to the taxes, surcharges, penalties
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0011| and interest imposed pursuant to the Gasoline Tax Act and to the
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0012| taxes, surtaxes, fees, penalties and interest imposed pursuant to
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0013| the Special Fuels Tax Act, the Special Fuels Supplier Tax Act and
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0014| the Alternative Fuel Tax Act less:
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0015| (1) the amount distributed to the state
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0016| aviation fund pursuant to Subsection B of Section 7-1-6.7 NMSA
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0017| 1978;
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0018| (2) the amount distributed to the motorboat
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0019| fuel tax fund pursuant to Section 7-1-6.8 NMSA 1978;
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0020| (3) the amount distributed to municipalities
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0021| and counties pursuant to Subsection A of Section 7-1-6.9 NMSA
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0022| 1978;
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0023| (4) the amount distributed to the county
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0024| government road fund pursuant to Section 7-1-6.19 NMSA 1978;
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0025| (5) the amount distributed to the local
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- 2 -0001| governments road fund pursuant to Section 7-1-6.39 NMSA 1978;
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0002| (6) the amount distributed to the
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0003| municipalities pursuant to Section 7-1-6.27 NMSA 1978; [and]
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0004| (7) the amount distributed to the municipal
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0005| arterial program of the local governments road fund pursuant to
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0006| Section 7-1-6.28 NMSA 1978; and
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0007| (8) the amount distributed to the Indian road
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0008| fund pursuant to Section 7-1-6.42 NMSA 1978.
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0009| B. A distribution pursuant to Section 7-1-6.1 NMSA
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0010| 1978 shall be made to the state road fund in an amount equal to
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0011| the net receipts attributable to the taxes, fees, interest and
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0012| penalties from the Weight Distance Tax Act."
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0013| Section 3. A new Section 7-1-6.42 NMSA 1978 is enacted to
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0014| read:
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0015| "7-1-6.42. [NEW MATERIAL] DISTRIBUTIONS--INDIAN ROAD
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0016| FUND.--
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0017| A. A distribution pursuant to Section 7-1-6.1 NMSA
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0018| 1978 shall be made to the Indian road fund in an amount equal to
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0019| the net receipts attributable to the gasoline tax paid by or on
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0020| behalf of registered Indian tribal distributors.
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0021| B. A distribution pursuant to Section 7-1-6.1 NMSA
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0022| 1978 shall be made to the Indian road fund in the amount of four
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0023| hundred sixteen thousand six hundred sixty-seven dollars
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0024| ($416,667) of the net receipts attributable to the gross receipts
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0025| tax imposed pursuant to the Gross Receipts and Compensating Tax
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- 3 -0001| Act."
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0002| Section 4. Section 7-13-2 NMSA 1978 (being Laws 1971,
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0003| Chapter 207, Section 2, as amended) is amended to read:
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0004| "7-13-2. DEFINITIONS.--As used in the Gasoline Tax Act:
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0005| A. "aviation gasoline" means gasoline sold for use in
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0006| aircraft propelled by engines other than turbo-prop or jet-type
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0007| engines;
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0008| B. "department" means the taxation and revenue
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0009| department, the secretary of taxation and revenue or any employee
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0010| of the department exercising authority lawfully delegated to that
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0011| employee by the secretary;
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0012| C. "distributor" means any person, not including
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0013| the United States of America or any of its agencies except to the
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0014| extent now or hereafter permitted by the constitution and laws
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0015| thereof, who receives gasoline in this state. "Distributor"
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0016| shall be construed so that a person simultaneously may be both a
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0017| distributor and a retailer or importer;
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0018| D. "drip gasoline" means a combustible hydrocarbon
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0019| liquid formed as a product of condensation from either associated
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0020| or nonassociated natural or casing head gas and that remains a
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0021| liquid at room temperature and pressure;
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0022| E. "ethanol blended fuel" means gasoline containing a
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0023| minimum of ten percent by volume of denatured ethanol, of at
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0024| least one hundred ninety-nine proof, exclusive of denaturants;
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0025| F. "fuel supply tank" means any tank or other
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- 4 -0001| receptacle in which or by which fuel may be carried and supplied
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0002| to the fuel-furnishing device or apparatus of the propulsion
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0003| mechanism of a motor vehicle when the tank or receptacle either
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0004| contains gasoline or gasoline is delivered into it;
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0005| G. "gallon" means the quantity of liquid necessary to
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0006| fill a standard United States gallon liquid measure or that same
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0007| quantity adjusted to a temperature of sixty degrees fahrenheit at
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0008| the election of any distributor, but a distributor shall report
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0009| on the same basis for a period of at least one year;
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0010| H. "gasoline" means any flammable liquid hydrocarbon
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0011| used primarily as fuel for the propulsion of motor vehicles,
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0012| motorboats or aircraft except for diesel engine fuel, kerosene,
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0013| liquefied petroleum gas, compressed or liquefied natural gas and
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0014| products specially prepared and sold for use in aircraft
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0015| propelled by turbo-prop or jet-type engines;
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0016| I. "government-licensed vehicle" means a motor
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0017| vehicle lawfully displaying a registration plate, as defined in
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0018| the Motor Vehicle Code, issued by the United States or any state,
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0019| identifying the motor vehicle as belonging to the United States
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0020| or any of its agencies or instrumentalities or an Indian nation,
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0021| tribe or pueblo or any of its political subdivisions, agencies or
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0022| instrumentalities;
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0023| J. "highway" means every road, highway, thoroughfare,
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0024| street or way, including toll roads, generally open to the use of
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0025| the public as a matter of right for the purpose of motor vehicle
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- 5 -0001| travel regardless of whether it is temporarily closed for the
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0002| purpose of construction, reconstruction, maintenance or repair;
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0003| K. "motor vehicle" means any self-propelled vehicle
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0004| or device that is either subject to registration under Section
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0005| 66-3-1 NMSA 1978 or used or that may be used on the public
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0006| highways in whole or in part for the purpose of transporting
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0007| persons or property and includes any connected trailer or
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0008| semitrailer;
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0009| L. "person" means an individual or any other entity,
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0010| including, to the extent permitted by law, any federal, state or
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0011| other government or any department, agency, instrumentality or
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0012| political subdivision of any federal, state or other government;
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0013| M. "rack operator" means the operator of a refinery
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0014| in this state or the owner of gasoline stored at a pipeline
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0015| 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 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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- 6 - (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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(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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- 7 - 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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0005| N. "registered Indian tribal distributor" means an
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0006| Indian nation, tribe or pueblo recognized by the United States
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0007| whose reservation or pueblo grant is located in whole or in part
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0008| in the state, or a corporation or other enterprise wholly owned
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0009| by the Indian nation, tribe or pueblo or a corporation or other
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0010| enterprise wholly owned by a member of that Indian nation, tribe
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0011| or pueblo, that is registered with the department as a
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0012| distributor pursuant to the Gasoline Tax Act;
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0013| O. "retailer" means a person who sells gasoline
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0014| generally in quantities of thirty-five gallons or less and
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0015| delivers such gasoline into the fuel supply tanks of motor
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0016| vehicles. "Retailer" shall be construed so that a person
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0017| simultaneously may be both a retailer and a distributor or
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0018| wholesaler;
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0019| P. "secretary" means the secretary of taxation and
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0020| revenue or the secretary's delegate;
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0021| Q. "taxpayer" means a person required to pay gasoline
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0022| tax;
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0023| R. "unloaded" means removal of gasoline from tank
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0024| cars, tank trucks, tank wagons or other types of transportation
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0025| equipment into a nonmobile container at the place at which the
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- 8 -0001| unloading takes place; and
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0002| S. "wholesaler" means a person who is not a
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0003| distributor and who sells gasoline in quantities of thirty-five
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0004| gallons or more and does not deliver such gasoline into the fuel
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0005| supply tanks of motor vehicles. "Wholesaler" shall be construed
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0006| so that a person simultaneously may be a wholesaler and a
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0007| retailer.
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0008| Section 5. A new section of the Gasoline Tax Act is enacted
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0009| to read:
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0010| "[NEW MATERIAL] GASOLINE--RECEIVED--EXCEPTION.--
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0011| A. Gasoline that is produced, refined, manufactured,
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0012| blended or compounded at a refinery in this state or stored at a
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0013| pipeline terminal in this state by any person is received by that
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0014| person when it is loaded into tank cars, tank trucks, tank wagons
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0015| or other types of transportation equipment, or when it is placed
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0016| into any tank or other container from which sales or deliveries
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0017| not involving transportation are made; however:
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0018| (1) when gasoline is delivered at the refinery
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0019| or pipeline terminal to another person registered as a
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0020| distributor pursuant to the Gasoline Tax Act, then it is received
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0021| by the distributor to whom it is delivered at the time and place
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0022| of the delivery;
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0023| (2) when gasoline is delivered at the refinery
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0024| or pipeline terminal to a person not registered as a distributor
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0025| pursuant to the Gasoline Tax Act for the account of a person that
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- 9 -0001| is registered as a distributor, it is received by the distributor
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0002| for whose account it is delivered at the time and place of
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0003| delivery;
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0004| (3) when gasoline is shipped to a registered
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0005| Indian tribal distributor, or for the account of that
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0006| distributor, away from the refinery or pipeline terminal, it is
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0007| received by the registered Indian tribal distributor where it is
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0008| unloaded; and
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0009| (4) when gasoline is shipped to or for the
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0010| account of a distributor other than a registered Indian tribal
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0011| distributor away from the refinery or pipeline terminal, it is
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0012| received by the distributor at the time and place of shipment.
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0013| B. Any product other than gasoline that is blended to
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0014| produce gasoline other than at a refinery or pipeline terminal in
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0015| this state is received by a person who is the owner of the
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0016| gasoline at the time and place the blending is completed.
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0017| C. Gasoline imported into New Mexico by any means
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0018| other than in the fuel supply tank of a motor vehicle or by
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0019| pipeline is received at the time and place it is first unloaded
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0020| in this state and by the person who owns the gasoline immediately
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0021| preceding the first unloading, unless the owner immediately after
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0022| the unloading is a registered distributor, in which case the
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0023| registered distributor is deemed to have received the gasoline.
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0024| D. Subject to the provisions of Subsection F of this
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0025| section, if gasoline is received by a registered Indian tribal
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- 10 -0001| distributor at a location within the exterior boundaries of its
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0002| Indian reservation or pueblo grant in this state and the gasoline
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0003| is transported off that reservation or pueblo grant by any means
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0004| other than in the fuel supply tank of a motor vehicle, then the
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0005| gasoline is also received at the time and place it is unloaded
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0006| outside that reservation or pueblo grant and by the person who is
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0007| the owner of the gasoline immediately preceding the unloading,
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0008| unless the owner immediately after the unloading is a registered
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0009| distributor, in which case the registered distributor is
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0010| considered as having received the gasoline.
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0011| E. Subject to the provisions of Subsection F of this
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0012| section, if gasoline is received by a registered Indian tribal
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0013| distributor at a location outside the exterior boundaries of its
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0014| Indian reservation or pueblo grant in this state but still within
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0015| its Indian country, as defined by federal law, and the gasoline
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0016| is transported off that Indian country by any means other than in
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0017| the fuel supply tank of a motor vehicle, then the gasoline is
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0018| also received at the time and place it is unloaded outside that
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0019| Indian country and by the person who is the owner thereof
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0020| immediately preceding the unloading, unless the owner immediately
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0021| after the unloading is a registered distributor, in which case
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0022| the registered distributor is considered to have received the
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0023| gasoline.
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0024| F. Notwithstanding anything to the contrary in any
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0025| other provision of the Gasoline Tax Act, if gasoline is received
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- 11 -0001| by a registered Indian tribal distributor at a location within
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0002| its reservation or pueblo grant located in this state, and that
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0003| registered Indian tribal distributor was registered as a gasoline
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0004| distributor prior to January 1, 1998, was regularly engaged in
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0005| the wholesale distribution of gasoline to purchasers outside of
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0006| its reservation or pueblo grant prior to January 1, 1998 and
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0007| reported that wholesale distribution to the department prior to
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0008| January 1, 1998, no gasoline tax shall be due from any person on
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0009| the following gallons of gasoline sold by that registered Indian
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0010| tribal distributor for resale outside of its reservation or
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0011| pueblo grant:
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0012| (1) from July 1, 1998 through June 30, 1999, the
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0013| first one million two hundred fifty thousand gallons per month;
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0014| (2) from July 1, 1999 through June 30, 2001, the
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0015| first one million five hundred thousand gallons per month; and
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0016| (3) after June 30, 2001, the first one million
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0017| eight hundred seventy-five thousand gallons per month."
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0018| Section 6. 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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