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