{"id":1476,"date":"2020-10-21T16:28:49","date_gmt":"2020-10-21T22:28:49","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1476"},"modified":"2026-04-11T13:12:50","modified_gmt":"2026-04-11T19:12:50","slug":"petroleum-products-loading-fee","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/21\/petroleum-products-loading-fee\/","title":{"rendered":"Petroleum Products Loading Fee"},"content":{"rendered":"

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The petroleum products loading fee (Section\u00a07-13A-1 NMSA 1978<\/a><\/strong>) 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.<\/p>\n

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:<\/p>\n\n\n\n\n\n\n\n
Corrective Action Fund Balance<\/th>\nPetroleum Products Loading Fee Per 8,000 Gallon Load<\/th>\n<\/tr>\n
More than $18 million<\/td>\n$40 per load<\/td>\n<\/tr>\n
More than $12 million, but
less than $18 million<\/td>\n		$80 per load<\/td>\n<\/tr>\n
More than $6 million, but
less than $12 million<\/td>\n		$120 per load<\/td>\n<\/tr>\n
Less than $6 million<\/td>\n$150 per load<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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),\u00a0\u00a0(page 2), Schedules A,\u00a0\u00a0B\u00a0\u00a0and\u00a0\u00a0C, and instructions.\u00a0Electronic filing<\/a><\/strong>\u00a0is required\u00a0beginning December 1, 2010.<\/p>\n

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.<\/p>\n

Links<\/h3>\n

Manage combined fuel tax reports online<\/a><\/strong>
Forms and Publications<\/a><\/strong>
Statutory Reference: Look for\u00a0Chapter 7, Article 13A\u00a0NMSA 1978\u00a0in the New Mexico State Statutes<\/a><\/strong><\/p>\n

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

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

The petroleum products loading fee (Section\u00a07-13A-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 […]<\/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-1476","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"\nPetroleum Products Loading Fee : 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\/21\/petroleum-products-loading-fee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Petroleum Products Loading Fee : Businesses\" \/>\n<meta property=\"og:description\" content=\"The petroleum products loading fee (Section\u00a07-13A-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. 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