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The Combined Fuel Tax (CFT) Distribution Report is produced on a monthly basis that provides municipalities and counties with a source breakdown of the combined fuel tax distributed to local governments.

Below are descriptions of the fuel taxes that are included in the combined fuel tax reporting.

Gasoline Tax

The gasoline tax is an excise tax imposed on distributors of gasoline for the privilege of receiving gasoline in New Mexico (Section 7-13-1 NMSA 1978). 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.

Special Fuels 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.

Petroleum Products Loading Fee

 The petroleum products loading fee (Section 7-13A-1 NMSA 1978) is imposed for 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:

Business Activity Collection Month Distribution Month Monthly Combined Fuel Tax (CFT) Distribution Report - Counties / Municipalities Monthly ACH Transfer Report
March April May Combined Fuel Tax (CFT) - 04/2017 CFT-ACH-0417
February March April Combined Fuel Tax (CFT) - 03/2017 CFT-ACH-0317
January February March Combined Fuel Tax (CFT) - 02/2017 CFT-ACH-0217
December January February Combined Fuel Tax (CFT) - 01/2017 CFT-ACH-0117
November December January Combined Fuel Tax (CFT) - 12/2016 CFT-ACH-1216
October November December Combined Fuel Tax (CFT) - 11/2016 CFT-ACH-1116
September October November Combined Fuel Tax (CFT) - 10/2016 CFT-ACH-1016
August September October Combined Fuel Tax (CFT) - 09/2016 CFT-ACH-0916
July August September Combined Fuel Tax (CFT) - 08/2016 CFT-ACH-0816
June July August Combined Fuel Tax (CFT) - 07/2016 CFT-ACH-0716
May June July Combined Fuel Tax (CFT) - 06/2016 CFT-ACH-0616
April May June Combined Fuel Tax (CFT) - 05/2016 CFT-ACH-0516
March April May Combined Fuel Tax (CFT) - 04/2016 CFT-ACH-0416
February March April Combined Fuel Tax (CFT) - 03/2016 CFT-ACH-0316
January February March Combined Fuel Tax (CFT) - 02/2016 CFT-ACH-0216
December January February Combined Fuel Tax (CFT) - 01/2016 CFT-ACH-0116
November December January Combined Fuel Tax (CFT) - 12/2015 CFT-ACH-1215
October November December Combined Fuel Tax (CFT) - 11/2015 CFT-ACH-1115
September October November Combined Fuel Tax (CFT) - 10/2015 CFT-ACH-1015
August September October Combined Fuel Tax (CFT) - 09/2015 CFT-ACH-0915
July August September Combinied Fuel Tax (CFT) - 08/2015 CFT-ACH-0815
June July August Combinied Fuel Tax (CFT) - 07/2015 CFT-ACH-0715
May June July Combined Fuel Tax (CFT) - 06/2015 CFT-ACH-0615
April May June Combined Fuel Tax (CFT) - 05/2015 CFT-ACH-0515
March April May Combined Fuel Tax (CFT) - 04/2015 CFT-ACH-0415
February March April Combined Fuel Tax (CFT) - 03/2015 CFT-ACH-0315
January February March Combined Fuel Tax (CFT) - 02/2015 CFT-ACH-0215
December January February Combined Fuel Tax (CFT) - 01/2015 CFT-ACH-0115
November December January Combined Fuel Tax (CFT) - 12/2014 CFT-ACH-1214
October November December Combined Fuel Tax (CFT) - 11/2014 CFT-ACH-1114
September October November Combined Fuel Tax (CFT) - 10/2014 CFT-ACH-1014
August September October Combined Fuel Tax (CFT) - 09/2014 CFT-ACH-0914
July August September Combined Fuel Tax (CFT) - 08/2014 CFT-ACH-0814
June July August Combined Fuel Tax (CFT) - 07/2014 CFT-ACH-0714
May June July Combined Fuel Tax (CFT) - 06/2014 CFT-ACH-0614
April May June Combined Fuel Tax (CFT) - 05/2014 CFT-ACH-0514
March April May Combined Fuel Tax (CFT) - 04/2014 CFT-ACH-0414
February March April Combined Fuel Tax (CFT) - 03/2014 CFT-ACH-0314
January February March Combined Fuel Tax (CFT) - 02/2014 CFT-ACH-0214
December January February Combined Fuel Tax (CFT) - 01/2014 CFT-ACH-0114
November December January Combined Fuel Tax (CFT) - 12/2013 CFT-ACH-1213
October November December Combined Fuel Tax (CFT) - 11/2013 CFT-ACH-1113
September October November Combined Fuel Tax (CFT) - 10/2013 CFT-ACH-1013
August September October Combined Fuel Tax (CFT) - 09/2013 CFT-ACH-0913
July August September Combined Fuel Tax (CFT) - 08/2013 CFT-ACH-0813
June July August Combined Fuel Tax (CFT) - 07/2013 CFT-ACH-0713
May June July Combined Fuel Tax (CFT) - 06/2013 CFT-ACH-0613
April May June Combined Fuel Tax (CFT) - 05/2013 CFT-ACH-0513
March April May Combined Fuel Tax (CFT) - 04/2013 CFT-ACH-0413
February March April Combined Fuel Tax (CFT) - 03/2013 CFT-ACH-0313
January February March Combined Fuel Tax (CFT) - 02/2013 CFT-ACH-0213
December January February Combined Fuel Tax (CFT) - 01/2013 CFT-ACH-0113
November December January Combined Fuel Tax (CFT) - 12/2012 CFT-ACH-1212
October November December Combined Fuel Tax (CFT) - 11/2012 CFT-ACH-1112
September October November Combined Fuel Tax (CFT) - 10/2012 CFT-ACH-1012
August September October Combined Fuel Tax (CFT) - 09/2012 CFT-ACH-0912
July August September Combined Fuel Tax (CFT) - 08/2012 CFT-ACH-0812
June July August Combined Fuel Tax (CFT) - 07/2012 CFT-ACH-0712
May June July Combined Fuel Tax (CFT) - 06/2012 CFT-ACH-0612
April May June Combined Fuel Tax (CFT) - 05/2012 CFT-ACH-0512
March  April  May Combined Fuel Tax (CFT) - 04/2012 CFT-ACH-0412
February March April Combined Fuel Tax (CFT) - 03/2012 CFT-ACH-0312
January February March Combined Fuel Tax (CFT) - 02/2012 CFT-ACH-0212
December January February Combined Fuel Tax (CFT) - 01/2012 CFT-ACH-0112
November December January Combined Fuel Tax (CFT) - 12/2011 CFT-ACH-1211
October November December Combined Fuel Tax (CFT) - 11/2011 CFT-ACH-1111
September October November Combined Fuel Tax (CFT) - 10/2011 CFT-ACH-1011
August September October Combined Fuel Tax (CFT) - 09/2011 CFT-ACH-0911
July  August September Combined Fuel Tax (CFT) - 08/2011 CFT-ACH-0811
June July August Combined Fuel Tax (CFT) - 07/2011 CFT-ACH-0711
May    June July Combined Fuel Tax (CFT) - 06/2011 CFT-ACH-0611
April May June Combined Fuel Tax (CFT) - 05/2011 CFT-ACH-0511
March April May Combined Fuel Tax (CFT) - 04/2011 CFT-ACH-0411
February March April Combined Fuel Tax (CFT) - 03/2011 CFT-ACH-0311
January February March Combined Fuel Tax (CFT) - 02/2011 CFT-ACH-0211
December January February Combined Fuel Tax (CFT) - 01/2011 CFT-ACH-0111
November December January Combined Fuel Tax (CFT) - 12/2010 CFT-ACH-1210
October November December Combined Fuel Tax (CFT) - 11/2010 CFT-ACH-1110
September October November Combined Fuel Tax (CFT) - 10/2010 CFT-ACH-1010
August September October Combined Fuel Tax (CFT) - 09/2010 CFT-ACH-0910
July August September Combined Fuel Tax (CFT) - 08/2010  CFT-ACH-0810
June July August Combined Fuel Tax (CFT) - 07/2010 CFT-ACH-0710
May June July Combined Fuel Tax (CFT) - 06/2010 CFT-ACH-0610
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