New Mexico § 7-1-6.44 - Distribution; gasoline tax sharing agreement
Full text of New Mexico New Mexico Statutes Annotated § 7-1-6.44 — Distribution; gasoline tax sharing agreement, with citation guidance and answers to common questions.
§ 7-1-6.44. Distribution; gasoline tax sharing agreement
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made by the department to each qualified tribe in an amount equal to forty
percent of the net receipts attributable to the gasoline tax paid to the department
on two million five hundred thousand gallons of gasoline each month. The distribution to each qualified tribe shall be made pursuant to a gasoline tax
sharing agreement entered into by the department of transportation and the qualified
tribe according to the provisions of Section 67-3-8.1 NMSA 1978 . B. From the balance remaining each month from the gasoline tax revenue on two million
five hundred thousand gallons of gasoline per qualified tribe after distributions
made pursuant to Subsection A of this section, a distribution of thirty-three thousand
three hundred thirty-three dollars ($33,333) shall be made to the general fund. C. The balance remaining after the distributions from gasoline tax revenue from two
million five hundred thousand gallons of gasoline per qualified tribe pursuant to
Subsections A and B of this section shall be distributed pursuant to Section 7-1-6.10 NMSA 1978 . D. As used in this section, “ qualified tribe ” means the Pueblo of Nambe or the Pueblo of Santo Domingo, as long as it owns one
hundred percent of a registered Indian tribal distributor pursuant to the Gasoline
Tax Act, that qualifies for a deduction pursuant to Subsection F of Section 7-13-4 NMSA 1978 and has entered into a gasoline tax sharing agreement pursuant to Section 67-3-8.1 NMSA 1978 .
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-6.44
What does New Mexico Statutes Annotated § 7-1-6.44 cover?
Section 7-1-6.44 ("Distribution; gasoline tax sharing agreement") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-6.44?
A common citation format is "New Mexico Statutes Annotated § 7-1-6.44" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-6.44 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.