Show Subnavigation

Please find the Tax Section that applies to you below.

Petroleum Products Loading Fee

The petroleum products loading fee (Section 7-13A-1 NMSA 1978) applies to the privilege of loading gasoline or special fuel from a rack at a refinery or a pipeline terminal in the state into a cargo tank, or for importing gasoline or special fuel for resale or consumption.

This fee is charged per load of 8,000 gallons of gasoline or special fuel. The rate is $150 per load, or whichever of the following applies:
 

Corrective Action Fund Balance

Petroleum Products Loading Fee Per 8,000 Gallon Load

More than $18 million

$40 per load

More than $12 million, but 
less than $18 million

$80 per load 

More than $6 million, but 
less than $12 million

$120 per load

Less than $6 million

$150 per load

Pay the petroleum products loading fee on the 25th day of the month after the month in which products are loaded or imported into the state. Report it on Form RPD41306, Combined Fuel Tax Report (page 1),  (page 2), Schedules A,  B  and  C, and instructions.  Electronic filing is required beginning December 1, 2010.

Forty dollars per load goes to the Local Government Road Fund with the remainder to the Corrective Action Fund. The Corrective Action Fund is administered by the Department of Environment according to rules adopted by the Environmental Improvement Board. The state may take corrective action at sites contaminated by leaks from underground storage tanks.

Links

Manage combined fuel tax reports online
Forms and Publications
Statutory Reference: Look for Chapter 7, Article 13A NMSA 1978 in the New Mexico State Statutes

back to list

Permalink: Copy this link

View Our Most Popular Pages & Services
Latest News:
Governor Susana Martinez

Governor Susana Martinez

Learn more about governor Martinez
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us