New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 109 - CALCULATION OF EXCISE TAX
Section 3.16.109.13 - SPECIAL FUEL USED IN SCHOOL BUSES
Universal Citation: 3 NM Admin Code 3.16.109.13
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from the sale of special fuel dyed in accordance with federal regulations for use in school buses is subject to gross receipts tax and not the special fuel excise tax.
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