{"id":1998,"date":"2020-10-23T10:45:29","date_gmt":"2020-10-23T16:45:29","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1998"},"modified":"2026-04-11T13:12:48","modified_gmt":"2026-04-11T19:12:48","slug":"gasoline-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/23\/gasoline-tax\/","title":{"rendered":"Gasoline Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>The gasoline tax is an excise tax imposed on distributors of gasoline for the privilege of receiving gasoline in New Mexico.<\/p>\n<p>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. Some deductions are allowed for this tax. The gasoline tax is reported on form RPD-41306,Combined Fuel Tax Report\u00a0(<strong>page 1<\/strong>), (<strong>page 2<\/strong>), Schedules\u00a0A,B,\u00a0C, and\u00a0<strong>instructions<\/strong>.\u00a0<strong><a href=\"https:\/\/tap.state.nm.us\/Tap\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">Electronic filing<\/a><\/strong>\u00a0is required for Gasoline Tax\u00a0 beginning December 1, 2010.<\/p>\n<p>The revenues from the gasoline tax are distributed as follows:<\/p>\n<ul>\n<li>State aviation fund &#8211; .26%<\/li>\n<li>Motorboat fuel tax fund &#8211; .13%<\/li>\n<li>Counties and municipalities &#8211; 10.38%<\/li>\n<li>County government road fund &#8211; 5.76%<\/li>\n<li>Road funds of municipalities &#8211; 5.76%<\/li>\n<li>Municipal arterial program &#8211; 1.44%<\/li>\n<li>General fund\u00a0 $33,333 per month<\/li>\n<li>Qualified Tribes 40% of the net receipts attributable to the gasoline tax paid to the Department on 2,500,000 gallons of gasoline each month<\/li>\n<li>State road fund &#8211; Residual<\/li>\n<\/ul>\n<h3>Links<\/h3>\n<p><strong><a href=\"https:\/\/tap.state.nm.us\/Tap\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">Manage combined fuel tax reports online<\/a><\/strong><br \/><strong><a href=\"https:\/\/tap.state.nm.us\/Tap\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">File a report online<\/a><\/strong><br \/><strong><a href=\"https:\/\/www.tax.newmexico.gov\/forms-publications\/\" target=\"_blank\" rel=\"noopener\">Forms and Publications<\/a><\/strong><br \/>Statutory Reference: Look for\u00a0<strong><a href=\"https:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Chapter 7, Article 13 NMSA 1978<\/a><\/strong>\u00a0in the New Mexico State Statutes.<\/p>\n<h3>Motor Fuel Tax Forms and Documents<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"c8f3caa5-50e1-4503-9c7d-f87f955970c6\" data-widget-id=\"00dcbe61-2ab3-445a-9fa0-946e004795cf\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><strong><a href=\"\/businesses\/other-all-nm-taxes\/\">back to list<\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The gasoline tax is an excise tax imposed on distributors of gasoline for the privilege of receiving gasoline in New Mexico. 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. Some deductions are allowed for this tax. [&hellip;]<\/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-1998","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gasoline 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\/gasoline-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gasoline Tax : Businesses\" \/>\n<meta property=\"og:description\" content=\"The gasoline tax is an excise tax imposed on distributors of gasoline for the privilege of receiving gasoline in New Mexico. 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