The gasoline tax is an excise tax imposed on distributors of gasoline for the privilege of receiving gasoline in New Mexico.
The gasoline tax rate is $0.17 per gallon and is reported monthly by the 25th day of the month following the month in which gasoline is received. Some deductions are allowed for this tax. The gasoline tax is reported on form RPD-41306, Combined Fuel Tax Report (page 1), (page 2), Schedules A, B, C, and instructions. Electronic filing is required for Gasoline Tax beginning December 1, 2010.
The revenues from the gasoline tax are distributed as follows:
- State aviation fund - .26%
- Motorboat fuel tax fund - .13%
- Counties and municipalities - 10.38%
- County government road fund - 5.76%
- Road funds of municipalities - 5.76%
- Municipal arterial program - 1.44%
- General fund $33,333 per month
- Qualified Tribes 40% of the net receipts attributable to the gasoline tax paid to the Department on 2,500,000 gallons of gasoline each month
- State road fund - Residual
New Mexico Taxation and Revenue Department
Special Tax Programs and Services
P.O. Box 25123
Santa Fe, NM 87504-5123
For assistance, call (505) 827-0765
Or for tax return help, email us at Other.Taxes@state.nm.us
Manage combined fuel tax reports online
File a report online
Forms and Publications
Notice to all Gasoline Distributors, Special Fuel Suppliers and Wholesalers - Electronic Filing Combined Fuel Tax Reports
Statutory Reference: Look for Chapter 7, Article 13 NMSA 1978 in the New Mexico State Statutes.