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Code · New Mexico · Chapter 7 — Taxation · Article 13 — Gasoline Tax

7-13-8. Misdemeanor for anyone other than producer, refiner or

237 words·~1 min read·/nm/chapter-7-taxation/article-13-gasoline-tax/7-13-8·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate court jurisdiction.
A. Any person other than a recognized producer, refiner or pipeline company who transports or stores drip gasoline in New Mexico without having in his possession an instrument in writing issued and signed by a recognized seller of gasoline stating the names and addresses of the seller and purchaser, the date of sale and the amount sold and price paid therefor shall, upon conviction thereof, be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
B. Whoever uses drip gasoline in a motor vehicle operated on the highways of this state shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
C. The New Mexico state police shall have the responsibility of enforcing the provisions of this section.
D. Jurisdiction over actions brought under this section is granted to magistrate courts.
History: 1953 Comp., § 72-27-8, enacted by Laws 1971, ch. 207, § 8; 1974, ch. 14, § 1.
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