Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 9 - Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114. > Section 7-9-113 - Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)

Section 7-9-113 - Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)

7-9-113. Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)

Receipts from selling special fuel consisting of at least ninety-nine percent vegetable oil or animal fat may be deducted from gross receipts if the deduction from the special fuel excise tax pursuant to Section 7-16A-10 NMSA 1978 is claimed.