New Mexico Statutes Chapter 7. Taxation § 7-9-110.1. Deduction; gross receipts tax; locomotive engine fuel

Receipts from the sale of fuel to a common carrier to be loaded or used in a locomotive engine may be deducted from gross receipts. For the purposes of this section, “locomotive engine” means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.