Petroleum Products Loading Fee

NMSA 1978 ch. 7, art. 13A

in effect

NMSA 1978, § 7-13A-1 Short title

7-13A-1. Short title Chapter 7, Article 13A NMSA 1978 may be cited as the "Petroleum Products Loading Fee Act". 1978 Comp., § 7-13A-1, enacted by Laws 1990, ch. 124, § 14.

NMSA 1978, § 7-13A-2 Definitions

7-13A-2. Definitions As used in the Petroleum Products Loading Fee Act: A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "distributor" means any person registered or required to be registered as a rack operator or distributor for purposes of the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] and any person registered or required to be registered as a rack operator or special fuel supplier for purposes of the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978]; C. "gallon" means the quantity of liquid necessary to fill a standard United States gallon liquid measure, which is approximately 3.785 liters, or that same quantity adjusted to a temperature of sixty degrees fahrenheit at the election of any distributor, but a distributor shall report on the same basis for a period of at least one year; D. "load" means eight thousand gallons of petroleum product; E. "loading" means the act of placing or causing to be placed any petroleum product that is produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state into tank cars, tank trucks, tank wagons or other types of transportation equipment or into any tank or other container from which sales or deliveries not involving transportation are made; F. "person" means an individual or any other legal entity, including any gas, water or electric utility owned or operated by a county, municipality or other political subdivision of the state. "Person" also means, to the extent permitted by law, any federal, state or other government or any department, agency or instrumentality of the state, county, municipality or any political subdivision thereof; G. "petroleum product" means gasoline as defined in the Gasoline Tax Act and special fuel as defined in the Special Fuels Supplier Tax Act; and H. "secretary" means, unless the context indicates another meaning, the secretary of taxation and revenue or the secretary's delegate; and I. "unobligated balance of the corrective action fund" means corrective action fund equity less all known or anticipated liabilities against the fund. 1978 Comp., § 7-13A-2, enacted by Laws 1990, ch. 124, § 15; 1995, ch. 16, § 13; 1997, ch. 192, § 4.

NMSA 1978, § 7-13A-3 Imposition and rate of fee; denomination as "petroleum products loading fee"

7-13A-3. Imposition and rate of fee; denomination as "petroleum products loading fee" A. For the privilege of loading gasoline or special fuel from a rack at a refinery or pipeline terminal in this state into a cargo tank, there is imposed a fee on the distributor at a rate of one hundred fifty dollars ($150) per load on each gallon of gasoline or special fuel loaded in New Mexico on which the petroleum products loading fee has not been previously paid. The fee imposed by this section may be referred to as the "petroleum products loading fee". B. For the privilege of importing gasoline or special fuel into this state for resale or consumption in this state there is imposed a fee as provided in Subsection A of this section on each load of gasoline or special fuel imported into New Mexico for resale or consumption on which the petroleum products loading fee has not been previously paid. For the purposes of this section, "load" means eight thousand gallons of gasoline or special fuel. To determine how many loads a person is to report under the provisions of this section, the person shall divide by eight thousand the total gallons of gasoline reported for the purposes of Section 7-13-3 NMSA 1978 as adjusted under the provisions of Section 7-13-4 NMSA 1978 and the total gallons of special fuels received in New Mexico less any gallons exempted under Section 7-13A-4 NMSA 1978. Loads shall be calculated to the nearest one-hundredth of a load. 1978 Comp., § 7-13A-3, enacted by Laws 1990, ch. 124, § 16; 1996, ch. 82, § 2; 2025, ch. 130, § 95.

NMSA 1978, § 7-13A-4 Exemptions

7-13A-4. Exemptions A. Petroleum products that are either loaded into cargo tanks in New Mexico and exported for resale and consumption outside of New Mexico or are imported into New Mexico and subsequently exported for resale and consumption outside of New Mexico are exempt from the imposition of the petroleum products loading fee. B. Petroleum products sold to the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof are exempt from the imposition of the petroleum products loading fee. 1978 Comp., § 7-13A-4, enacted by Laws 1991, ch. 9, § 34.

NMSA 1978, § 7-13A-5 Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator

7-13A-5. Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator A. Refunds and allowances made to buyers for gasoline or special fuels returned to the refiner, pipeline terminal operator or distributor or amounts of gasoline or special fuels, the payment for which has not been collected and has been determined to be uncollectible pursuant to rules issued by the secretary may be deducted from gallons used to determine loads for the purposes of calculating the petroleum products loading fee. If such a payment is subsequently collected, the gallons represented shall be included in determining loads. The deduction under the provisions of this section shall not be allowed if the petroleum products loading fee has not been paid previously on the petroleum products that were returned to the seller or the sale of which created an uncollectible debt. B. Biodiesel, as defined in the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978], loaded in or imported into New Mexico and delivered to a rack operator for subsequent blending or resale by a rack operator may be deducted from gallons used to determine loads for the purposes of calculating the petroleum products loading fee. C. A taxpayer that deducts an amount of biodiesel pursuant to Subsection B of this section shall report the deducted amount separately with the taxpayer's return in a manner prescribed by the department. D. The deduction provided by this section shall be included in the tax expenditure budget pursuant to Section 7-1-84 NMSA 1978, including the annual aggregate cost of the deduction. E. For purposes of this section, "rack operator" means the operator of a refinery in this state or the owner of special fuel stored at a pipeline terminal in this state. 1978 Comp., § 7-13A-5, enacted by Laws 1990, ch. 124, § 18; 2014, ch. 18, § 1; 2025, ch. 130, § 96.

NMSA 1978, § 7-13A-6 Fee returns; payment of fee

7-13A-6. Fee returns; payment of fee Any person who either loads gasoline or special fuel in New Mexico and any person who imports gasoline or special fuel into New Mexico for resale or consumption in New Mexico shall file petroleum products loading fee returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which petroleum products are either loaded in New Mexico or imported into New Mexico. Such returns shall be accompanied by payment of the amount of the petroleum products loading fee due. 1978 Comp., § 7-13A-6, enacted by Laws 1990, ch. 124, § 19.

NMSA 1978, § 7-13A-7 Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal

7-13A-7. Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal A. Upon the submission of proof satisfactory to the department, a distributor may claim, and the department may allow, a claim for refund of the petroleum products loading fee paid on petroleum products previously loaded in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment. B. No person may submit claims for refund pursuant to this section more frequently than quarterly. No claim for refund may be submitted or allowed on less than one hundred gallons. C. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section. Laws 2015 (1st S.S.), ch. 2, § 20.

Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.doFetched: 10/20/2026