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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

NEW MEXICO

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 18.5 Cents - - Scheduled to drop by one cent on July 1, 2003. 7-13-3; 7-13A-3
Diesel: 19.5 Cents - - - 7-16A-13; 7-13A-3
LPG: 6 Cents - - Scheduled to rise to 9 cents on January 1, 2000, and 12 cents on January 1, 2002. 7-16B-4
Gasohol: 18.5 Cents - - Scheduled to drop by one cent on July 1, 2003. 7-13-3; 7-13A-3
      Gasoline, diesel and gasohol rates shown include the "Petroleum Products Loading Fee" of
$150.00 per 8,000 gallon load (1.875 cent per gallon). Rates will vary depending on the
unobligated balance of the Corrective Action Fund. See below.
  1.875 cents (gasoline,
diesel, gasohol)
  This is the Petroleum Products Loading Fee. 7-13A-3
Local Government Road
Fund.....
   0.5 cents Maintenance, Construction and Improvement of local roads. $40.00 per 8000 gallons. 7-1-6.25
Corrective Action Fund.....    1.375 cents (remainder) Cleanup of petroleum leakage. This portion of the fee drops to 1 cent if the unobligated balance of the Corrective Action Fund
exceeds $6.000,000; drops to 0.5 cent if the balance exceeds $12,000,000 ; and is suspended
if the balance exceeds $18,000,000.
7-1-6.25; 7-13A-3
Gasoline Tax Suspense
Fund.....
Amount required Refunds. The Department of Taxation and Revenue allocation for administration is provided by legislative
appropriation from the State General Fund. (General Fund supports State highway police)
7-13-14
  Net diesel/LPG receipts
(18 cents)
     
Local Government Road
Fund.....
   11.11 percent See above.   7-1-6.39
State Road Fund.....    88.89 percent See authorized distribution below.   7-1-6.10
  Net gasoline/gasohol
receipts (17 cents)
Distributed as follows:
State Aviation Fund.....    0.26 percent Construction and development of public airport facilities.   7-1-6.7
Motorboat Fuel Tax Fund.....    0.13 percent Construction, improvement, and furnishing of boating and
related facilities in the State.
  7-1-6.8
     10.38 percent Distributed as follows:
Municipalities.....       90 percent Municipal general purposes unless otherwise pledged. Distributed among the municipalities and H-Class Counties in the proportion to sales. If any
municipality has created a Street Improvement Fund, then these revenues are pledged to
such fund.
7-1-6.9
Counties.....       10 percent County general purposes. Distributed among the counties in the proportion to sales outside incorporated municipalities. 7-1-6.9
County Government Road
Fund.....
   5.76 percent County road purposes. Distributed on mileage basis. Also receives certain motor-vehicle revenues. (See Table MV-106) 7-1-6.19
Municipalities.....    5.76 percent Municipal road purposes. Distributed on taxable gallonage basis. 7-1-6.27
Municipal Arterial Program.....    1.44 percent Construction and reconstruction of urban extensions of rural
tate highways, and other streets determined by the State
Highway Department.
  7-1-6.28
State Road Fund.....    76.27 percent Maintenance, construction and improvement of State
highways, and parks and recreation roads, and matching
Federal allotment under Federal-aid road laws.
Monthly allotments are made to this fund from the Gasoline Tax Suspense Fund. This also
receives motor-vehicle revenues and severance tax revenue. (See Tables MV-106 and S-106)
7-1-6.10

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