Opinion No. 39-3393
January 18, 1939
TO: Mr. J. V. Taylor, State Coordinator, Soil Conservation Service, State College, New Mexico.
{*132} We have your letter of January 13 inquiring whether the Soil Conservation District is entitled to exemption or refunds for tax on gasoline used in district trucks.
I have come to the conclusion that the district is not entitled to exemptions for the gasoline tax or to refunds for gasoline taxes paid.
Section 3 of Chapter 219, Laws of 1937, 121-A-103, 1938 Supplement, subsection (1) makes the Soil Conservation District a "governmental subdivision of this state." However, Section 1 of Chapter 83, Laws of 1937, the Gasoline Excise Tax, 60-101, 1938 Supplement, subsection (c) specifically makes the State of New Mexico and any political subdivision thereof liable for taxes on gasoline used or consumed in the state.
By: A. M. FERNANDEZ,
Asst. Atty. Gen.
1938
38-2059
38-2057
38-2056
38-2055
38-2053
38-2052
38-2051
38-2048
38-2047
38-2045
38-2042
38-2041
38-2040
38-2037
38-2036
38-2034
38-2032
38-2030
38-2029
38-2027
38-2025
38-2021
38-2018
38-2013
38-2010
38-2009
38-2008
38-2005
38-2003
38-2002
38-1999
38-1995
38-1994
38-1993
38-1989
38-1988
38-1984
38-1981
38-1977
38-1975
38-1974
38-1973
38-1970
38-1968
38-1962
38-1960
38-1958
38-1955
38-1950
38-1949
38-1946
38-1943
38-1941
38-1939
38-1936
38-1935
38-1933
38-1932
38-1931
38-1926
38-1922
38-1921
38-1919
38-1915
38-1913
38-1912
38-1909
38-1908
38-1907
38-1904
38-1902
38-1900
38-1899
38-1898
38-1891
38-1884
38-1882
38-1881
38-1877
38-1875
38-1870
38-1869
38-1865
38-1860
38-1858
38-1856
38-1855