Special Fuels Supplier Tax
The special fuels supplier tax is an excise tax on suppliers for the privilege of receiving special fuel in New Mexico (Section 7-16A-3 NMSA 1978) Special fuel is defined as any diesel-engine fuel or kerosene used for the generation of power to propel a motor vehicle. There are exceptions listed in the statutes.
The tax applies to the gallons of special fuel received in New Mexico. The tax is owed either by the rack operator, if sold to a non-registered customer, or by the registered New Mexico supplier buying the special fuel. There are some deductions that apply to this tax.
The rate is $0.21 per gallon, plus an additional petroleum products loading fee. This tax is due monthly by the 25th day of the month following the month in which special fuel is received. Report it on form RPD-41306, Combined Fuel Tax Report (page 1), (page 2), Schedules A, B and C, and instructions. Electronic filing is required beginning December 1, 2010.
We deposit the revenue in the Tax Administration Suspense Fund and distribute it to the Local Governments Road Fund and the State Road Fund.
New Mexico Taxation and Revenue DepartmentSpecial Tax Programs and Services
P.O. Box 25123Santa 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
Forms and Publications
Notice to all Gasoline Distributors, Special Fuel Suppliers and Wholesalers - Combined Fuel Tax Reports Electronic Filing
Statutory Reference: Look for Chapter 7, Article 16A NMSA 1978 in the New Mexico State Statutes