{"id":1334,"date":"2020-10-23T11:35:51","date_gmt":"2020-10-23T17:35:51","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1334"},"modified":"2026-04-11T13:12:46","modified_gmt":"2026-04-11T19:12:46","slug":"alternative-fuel-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/23\/alternative-fuel-tax\/","title":{"rendered":"Alternative Fuel Tax"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row _builder_version=”4.16″ _module_preset=”default” width=”95.9%” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n

New Mexico imposes an alternative fuel tax on distributors of alternative fuel. Alternative fuel is defined as liquefied petroleum gas (LPG), compressed natural gas (CNG), liquefied natural gas (LNG) or a water-phased hydrocarbon fuel emulsion (for example, A55) for use as fuel for motor vehicles (Sections 7-16B-1 through 7-16B-10 NMSA 1978<\/a><\/strong>).<\/p>\n

Report it on form RPD-41164,\u00a0Alternative Fuels Excise Tax Return<\/a><\/strong><\/a>.<\/p>\n\n\n\n\n\n\n\n
\n

Type of Alternate Fuel<\/h3>\n<\/th>\n

\n

Tax Rate<\/h3>\n<\/th>\n<\/tr>\n

Liquefied Petroleum Gas\u00a0\u00a0\u00a0 (LPG)<\/strong><\/td>\n$0.120 \/ gal<\/strong><\/td>\n<\/tr>\n
Compressed Natural Gas\u00a0\u00a0\u00a0\u00a0 (CNG)<\/strong><\/td>\n$0.133 \/ gal<\/strong><\/td>\n<\/tr>\n
Liquefied Natural Gas\u00a0\u00a0\u00a0\u00a0 (LNG)<\/strong><\/td>\n$0.206 \/ gal<\/strong><\/td>\n<\/tr>\n
Water-phased Hydrocarbon Fuel Emulsion\u00a0\u00a0\u00a0\u00a0 (A-55)<\/strong><\/td>\n$0.120 \/ gal<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Alternative fuel distributors must file and pay the tax by the 25th day of the month following the month the fuel is distributed. Alternative fuel users who elect to pay the annual tax pay the tax at the same time as the vehicle registration.<\/p>\n

All receipts go to the state road fund (7-1-6.10).<\/p>\n

Links<\/h3>\n

Forms\u00a0<\/a><\/strong>
Manage your account online<\/a><\/strong><\/p>\n

back to list<\/a><\/a><\/strong><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

New Mexico imposes an alternative fuel tax on distributors of alternative fuel. Alternative fuel is defined as liquefied petroleum gas (LPG), compressed natural gas (CNG), liquefied natural gas (LNG) or a water-phased hydrocarbon fuel emulsion (for example, A55) for use as fuel for motor vehicles (Sections 7-16B-1 through 7-16B-10 NMSA 1978). Report it on form […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1334","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"\nAlternative Fuel Tax : Businesses<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/23\/alternative-fuel-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alternative Fuel Tax : Businesses\" \/>\n<meta property=\"og:description\" content=\"New Mexico imposes an alternative fuel tax on distributors of alternative fuel. Alternative fuel is defined as liquefied petroleum gas (LPG), compressed natural gas (CNG), liquefied natural gas (LNG) or a water-phased hydrocarbon fuel emulsion (for example, A55) for use as fuel for motor vehicles (Sections 7-16B-1 through 7-16B-10 NMSA 1978). 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