Section 7-13-1 - Gasoline tax; short title

Chapter 7, Article 13 NMSA 1978 may be cited as the 'Gasoline Tax Act'. History: 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1. ANNOTATIONSCross references. — For applicability of the Tax Administration Act to the Gasoline Tax Act, see 7-1-2 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634. 53 C.J.S. Licenses § 34.