reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.9 - DEDUCTION - SALES TO OTHER DISTRIBUTORS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Gasoline received by a distributor and
				sold to another distributor may not be deducted from the amount of gasoline
				received in New Mexico, even though the other distributor is bonded and
				registered, because the purchasing distributor did not "receive" gasoline
				within the meaning of the act.
B.
				The tax consequences of sales to other distributors and sales by them to the
				United States are illustrated by the following examples. These examples concern
				only the liability of the parties to the department and do not affect the
				obligation of any party to pay the price for the gasoline to the seller. The
				fact that the price may include an amount corresponding to the tax does not
				make that amount a tax on the purchaser.
C. Examples:
(1) A, a registered gasoline distributor in
				New Mexico, received one thousand (1,000) gallons of gasoline in June. B, also
				a registered distributor who is located in the same city as A, needed one
				thousand (1,000) gallons of gasoline of the type A had received and arranged to
				purchase the one thousand (1,000) gallons from A. A may not deduct the one
				thousand (1,000) gallons from the amount of gasoline A received in June. B is
				not liable for tax on this gasoline because B did not receive it.
(2) In addition to the facts in example 1, B
				delivered the one thousand (1,000) gallons of gasoline purchased from A to the
				United States. A must report the one thousand (1,000) gallons of gasoline as
				received. A may deduct one thousand (1,000) gallons from the amount of gasoline
				received as provided in Subsection B of Section
				7-13-4
				NMSA 1978 if A provides satisfactory proof as required in Section 3.16.4.8
				NMAC.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.10 - INDIRECT SALES TO THE UNITED STATES OR FOR EXPORT

Current through Register Vol. 35, No. 13, July 16, 2024
A. The tax consequences of sales of gasoline
				to the United States or for export by a wholesaler or retailer are illustrated
				by the following examples. These examples concern only the liability of the
				parties to the department and do not affect the obligation of any party to pay
				the price for the gasoline to the seller. The fact that the price may include
				an amount corresponding to the tax does not make that amount a tax on the
				purchaser.
B. Examples:
(1) X, a distributor, received one hundred
				(100) gallons of gasoline in May, paid the gasoline tax and resold the gasoline
				to Y, a wholesaler. Y then sold the gasoline to the United States. Y reported
				this sale on the monthly report to the department as required by Section
				7-13-6
				NMSA 1978. If Y furnishes satisfactory proof to X, X may either deduct the one
				hundred (100) gallons from the amount of gasoline received for that month of
				May or may elect to take the deduction in any subsequent month in which
				gasoline is received. Satisfactory proof of Y's sale to the government is
				required to be retained by both X and Y for at least three years from the end
				of the calendar year in which the gasoline was sold.
(2) X, a distributor, received one hundred
				(100) gallons of gasoline in May, paid the gasoline tax and resold the gasoline
				to Y, a wholesaler, who resold it to Z, a retailer. Z sold ten (10) gallons to
				the United States when a United States government vehicle filled up at Z's
				station. Z reports to Y that this amount of gasoline had been sold to the
				United States. Y reported this sale on the monthly report to the department as
				required by Section
				7-13-6
				NMSA 1978. If Y furnishes satisfactory proof to X, X may deduct ten (10)
				gallons from the amount of gasoline received in that month of May or any
				subsequent month in which gasoline is received. Satisfactory proof of Z's sale
				to the United States is required to be retained by X and Y for at least three
				years from the end of the calendar year in which the gasoline was
				sold.
(3) X, a distributor,
				received one hundred (100) gallons of gasoline in May, paid the gasoline tax
				and resold the gasoline to Y, a wholesaler. Y delivers the one hundred (100)
				gallons of gasoline to a customer in Texas. Y reported this export sale on the
				monthly report pursuant to Section
				7-13-6
				NMSA 1978. If Y furnishes satisfactory proof to X, X may deduct one hundred
				(100) gallons from the amount of gasoline received in that month of May or any
				subsequent month in which gasoline is received. Satisfactory proof of Y's
				export is required to be retained by both X and Y for at least three years from
				the end of the calendar year in which the sale was made.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.11 - DEDUCTION - SALES TO A NON-UNITED STATES SIGNATORY OF THE NORTH ATLANTIC TREATY - PROOF OF SALE

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				For purposes of Section 3.16.4.11 NMAC:
(1)
				"NATO signatory" means a nation, other than the United States, that is a
				contracting party to the North Atlantic Treaty;
(2) "NATO force" means any NATO signatory's
				military unit or force or civilian component thereof present in New Mexico in
				accordance with the North Atlantic Treaty; and
(3) "Member of a NATO force" means the
				military and civilian personnel of the NATO force and their
				dependents.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.12 - INDIRECT SALES TO REGISTERED INDIAN TRIBAL DISTRIBUTORS

Current through Register Vol. 35, No. 13, July 16, 2024
Gasoline received and subsequently sold to a registered
				  Indian tribal distributor may be deducted under Subsection E of Section
				  7-13-4
				  NMSA 1978 from the total amount of gasoline received in New Mexico if, for the
				  reporting period in which the sale was made, the distributor's Indian nation,
				  tribe or pueblo has in effect a tax on gasoline substantially equivalent to the
				  gasoline tax. In that case the number of gallons of gasoline that may be
				  deducted equals the product of the number of gallons sold times a fraction, the
				  numerator of which is rate of the tribal tax, expressed in cents per gallon,
				  and the denominator is the rate of the gasoline tax, in the same units. Proof
				  that the tribal tax has been paid with respect to the gasoline must accompany
				  the claim for deduction.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.13 - INDIRECT SALES TO PERSONS ELIGIBLE FOR THE DEDUCTION PROVIDED UNDER SUBSECTION F OF SECTION 7-13-4 NMSA 1978

Current through Register Vol. 35, No. 13, July 16, 2024
A. The deduction provided by Subsection F of
				Section
				7-13-4
				NMSA 1978 is available only to those distributors certified by the secretary as
				meeting the qualifications of Subsection F of Section
				7-13-4
				NMSA 1978. Such distributors, for the purposes of Section 3.16.4.13 NMAC, may
				be referred to as "certified distributors".
B. Gasoline received and subsequently sold to
				a certified distributor may be deducted under Subsection F of Section
				7-13-4
				NMSA 1978 from the total amount of gasoline received in New Mexico, provided
				that the total amount deducted under this provision by all receivers of
				gasoline may not exceed 30,000,000 gallons per certified distributor in any
				calendar year. The certified distributors are responsible for informing each of
				their suppliers whenever the number of gallons purchased by the certified
				distributor exceeds 30,000,000 per calendar year; gasoline tax is due on all
				such excess gallons. The certified distributor shall be liable for paying
				gasoline tax with respect to any gallons received in excess of the 30,000,000
				limit.
C. The deduction provided at
				Subsection F of Section
				7-13-4
				NMAC 1978 applies in the instance in which gasoline is received pursuant to
				Subsection D of Section
				7-13-2.1
				NMSA 1978. Once gasoline is properly deducted by a certified distributor
				pursuant to Subsection F of Section
				7-13-4
				NMSA 1978, that gasoline is not again subject to the gasoline tax as long as
				the gasoline does not leave New Mexico prior to retail sale.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 4 - GASOLINE TAX - DEDUCTIONS › Section 3.16.4.14 - GASOLINE DYE

Current through Register Vol. 35, No. 13, July 16, 2024
When gasoline is used in any manner other than those set
				  forth in Subsection A of Section
				  7-13-17
				  NMSA 1978 or for propelling vehicles on the highways or propelling boats, it
				  shall be dyed using the dye specified by instruction of the department. If
				  gasoline is not dyed when it is required to be dyed, then no deduction under
				  Subsection D of Section
				  7-13-4
				  NMSA 1978 may be claimed with respect to that gasoline.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all persons receiving, selling or
				  dealing in gasoline in New Mexico, including refineries, pipeline terminals,
				  importers and persons registered as distributors, wholesalers or
				  retailers.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.8 - GASOLINE TAX RETURN

Current through Register Vol. 35, No. 13, July 16, 2024
The distributor's gasoline tax report shall be submitted on
				  forms provided or approved by the department and must be signed by the
				  distributor or his authorized agent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.9 - ETHANOL BLENDED FUEL TAX RETURN

Current through Register Vol. 35, No. 13, July 16, 2024
A. Only those distributors engaged in the
				receipt, production, blending, sale, distribution or transfer of ethanol
				blended fuel are required to file an ethanol blended fuel tax return. Once a
				distributor has filed an ethanol blended fuel tax return, the distributor is
				required to report each month even though no transactions occurred during a
				given month. If the distributor anticipates no further ethanol blended fuel
				transactions, the distributor may cease filing monthly returns provided the
				distributor has received written permission from the department.
B. The distributor's ethanol blended fuel tax
				report shall be submitted on forms provided or approved by the department and
				be signed by the distributor or authorized agent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.10 - ETHANOL MANUFACTURERS' REPORTING REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
Any person doing business in the state of New Mexico as an
				  ethanol manufacturer shall file monthly reports as required by Section
				  3.1.12.9
				  NMAC.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.11 - DETERMINATION OF TIMELINESS

Current through Register Vol. 35, No. 13, July 16, 2024
Determination of timeliness for notices, returns,
				  applications and payments of any tax, rebate or surcharge imposed under the
				  Gasoline Tax Act will be made in conformance with the requirements of Section
				  7-1-9
				  NMSA 1978 and regulations thereunder.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.12 - CHANGE OF ADDRESS

Current through Register Vol. 35, No. 13, July 16, 2024
Taxpayers must inform the department of any change of
				  address. Any notice to a taxpayer is presumed to be effective and binding upon
				  that taxpayer when it is sent to the last address shown in the department's
				  records.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX › Section 3.16.5.13 - RETURN MUST REPORT ON UNTAXED SALES

Current through Register Vol. 35, No. 13, July 16, 2024
Gasoline tax returns filed by distributors must include
				  reports of sales of gasoline on which the gasoline excise tax has not been
				  paid. Such reports shall be made in the form prescribed by the secretary and
				  shall include the number of gallons sold, the identity of the purchaser,
				  including the taxpayer identification number, and the date of the sale. The
				  retailer of such gasoline not taxed under the gasoline tax act will be
				  responsible for the gross receipts tax on its receipts from the sale of the
				  gasoline.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION › Section 3.16.6.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION › Section 3.16.6.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION › Section 3.16.6.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION › Section 3.16.6.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION › Section 3.16.6.8 - GASOLINE WHOLESALER'S REPORT

Current through Register Vol. 35, No. 13, July 16, 2024
The gasoline wholesaler's report shall be submitted on forms
				  provided by the department and be signed by the wholesaler or the wholesaler's
				  authorized agent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all distributors, wholesalers or
				  retailers of gasoline.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.8 - REGISTRATION - LIST OF REGISTERED DISTRIBUTORS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each person engaged in selling gasoline as
				a distributor, wholesaler or retailer shall register with the department by
				filing an application for registration for combined reporting of gross
				receipts, compensating and withholding tax.
B. The department will prepare and make
				available to refineries, pipeline terminals, importers and distributors a list
				of all persons currently registered as distributors under the Gasoline Tax Act.
				The department will answer all inquiries as to whether a person is included in
				this list.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.9 - ETHANOL MANUFACTURERS REGISTER AS GASOLINE DISTRIBUTORS

Current through Register Vol. 35, No. 13, July 16, 2024
Ethanol manufacturers receiving gasoline for use as
				  denaturant in ethanol shall register as gasoline distributors pursuant to
				  Section
				  7-13-7
				  NMSA 1978 to obtain that gasoline prior to the payment of
				  tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.11 - DEPARTMENT MAY REMOVE NONCOMPLYING DISTRIBUTORS FROM LIST

Current through Register Vol. 35, No. 13, July 16, 2024
A. In accordance with Section 3.16.7.11 NMAC,
				the department may cancel the registration of a distributor as a distributor of
				gasoline and remove its name from the list of distributors registered under the
				Gasoline Tax Act if the distributor does not substantially comply with the
				requirements to file gasoline tax returns in the form and manner prescribed by
				the secretary or to file petroleum products loading fee reports in the form and
				manner prescribed by the secretary with respect to gasoline loaded or imported
				by the distributor.
B. The
				department shall notify the distributor of its intent to cancel the
				distributor's registration as a distributor of gasoline and to remove its name
				from the list. The notice shall provide for a hearing at least ten days after
				the date of the date notice is provided. At the hearing the distributor will be
				given an opportunity to demonstrate substantial compliance. If, in the judgment
				of the hearing officer, substantial compliance is not demonstrated, the hearing
				officer shall order the immediate cancellation of registration as a distributor
				and removal from the list of distributors.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER › Section 3.16.7.12 - LISTING OF REGISTERED INDIAN TRIBAL DISTRIBUTORS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A person registered with the taxation and
				revenue department as a distributor under the Gasoline Tax Act and who is an
				Indian nation, tribe or pueblo or an agency or instrumentality thereof, or a
				corporation or other enterprise wholly owned by an Indian nation, tribe or
				pueblo or by one or more members thereof, may be designated only by the
				person's own Indian nation, tribe or pueblo to be a "registered Indian tribal
				distributor". For purposes of the deduction provided by Subsection E of Section
				7-13-4
				NMSA 1978, the person shall not be considered a "registered Indian tribal
				distributor" until the department is notified of the designation in writing on
				official letterhead, signed by the appropriate tribal official. Once the
				department has been notified that a person has been designated as a "registered
				Indian tribal distributor", the designation shall remain in effect until the
				person is no longer a distributor or the designation is withdrawn by the Indian
				nation, tribe or pueblo.
B. The
				department will maintain a list of registered Indian tribal distributors and of
				certified distributors. The list will be made available to the public.
				Additions to and deletions from the list will be made promptly and the
				department shall answer all inquiries as to whether a particular person is a
				registered Indian tribal distributor.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to the general public and producers,
				  refiners and pipeline companies.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE › Section 3.16.8.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. As used in
				Section
				7-13-8
				NMSA 1978 and in Part 3.16.8 NMAC:
(1)
				"pipeline company" means any person who owns or operates a pipeline for the
				transportation of petroleum products, including natural gas;
(2) "producer" means any person regularly
				engaged in the production of petroleum products, including natural gas, by
				drilling or operating wells for that purpose;
(3) "recognized" means publicly holding
				oneself out as and generally known to be engaged in the specified
				activity;
(4) "refiner" means any
				person regularly engaged in refining petroleum products, including natural gas,
				to separate the components thereof for sale;
(5) "seller of gasoline" means a distributor,
				wholesaler or retailer as defined in Subsections C, S and O of Section
				7-13-2 NMSA 1978;
				and
(6) "store" includes storing
				for any purpose including, but not limited to, storing for resale, storing
				while awaiting consumption, storing in the tank of a motor vehicle and storing
				while awaiting transportation.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all distributors, wholesalers or
				  retailers of gasoline.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
Permanent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
"Destroyed" includes being rendered unusable as fuel or as a
				  cleaning fluid in some manner other than a "use" as defined in Section
				  3.16.14.7
				  NMAC.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.8 - SATISFACTORY PROOF

Current through Register Vol. 35, No. 13, July 16, 2024
Proof of the destruction of gasoline shall state the amount
				  of gasoline in the person's possession immediately prior to the destruction and
				  the amount remaining immediately after the destruction. The proof shall state
				  the circumstances of the destruction and shall be attested by the claimant. The
				  proof shall be on forms provided by the department and shall accompany the
				  person's application for refund.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.9 - ACCIDENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. An "accident"
				includes any event happening by chance, unexpectedly taking place or occurring
				not according to the usual course of events. An event may sometimes be termed
				accidental even though it results from ordinary negligence. The following
				examples illustrate the effect of this definition.
B. Examples:
(1) X is a distributor. X's driver while
				delivering to a service station negligently dumps diesel fuel into the gasoline
				storage tank (Tank A) and gasoline into the diesel fuel storage tank (Tank B).
				Each tank is nearly full. In order to return the station to operation, X pumps
				both tanks dry and dumps the resulting mixture into another tank (Tank C) which
				contains a small amount of gasoline. In this situation, the gasoline dumped
				into Tank B and the gasoline in Tank A into which diesel fuel was dumped are
				destroyed, because each becomes a mixture which does not satisfy the definition
				contained in Subsection H of Section
				7-13-2 NMSA 1978. All
				this gasoline was destroyed by accident within the meaning of Section 3.16.11.9
				NMAC, and X may obtain a refund for gasoline tax paid on the gasoline dumped
				into Tank B and the gasoline in Tank A upon submission of satisfactory proof.
				The gasoline in Tank C was also destroyed within the meaning of Section
				3.16.11.7 NMAC. However, the gasoline in Tank C was not destroyed by accident
				because X knew there was some gasoline in the tank and knew it would be
				destroyed when the diesel fuel and gasoline mixture was dumped into it. X will
				not be granted a refund for gasoline tax paid on the gasoline in Tank
				C.
(2) Y is a distributor. An
				underground pipe develops a leak because of corrosion and some gasoline is
				destroyed. The department will not grant a refund since corrosion is not an
				accident within the meaning of Section
				7-13-11
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.10 - RESERVED

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE › Section 3.16.11.11 - STATUTE OF LIMITATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
No refund may be made under Section
				  7-13-11
				  NMSA 1978 unless the person claiming the refund notifies the department of the
				  destruction of the gasoline within thirty (30) days of the actual destruction,
				  and the claim for refund is made within six (6) months of the date of
				  destruction.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all distributors, wholesalers or
				  retailers of gasoline and all persons transporting, importing or exporting
				  gasoline, other than by pipeline.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE › Section 3.16.12.8 - MANIFEST OR BILL OF LADING

Current through Register Vol. 35, No. 13, July 16, 2024
A. A manifest or bill of lading shall be
				satisfactory if it contains the following information and is signed by the
				consignor:
(1) the type and amount of
				gasoline originally shipped;
(2)
				the amount of gasoline accepted by the company or consignee as certified by the
				signature of the consignee or consignees;
(3) the date and place of shipment;
				and
(4) the name of the
				carrier.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all distributors, wholesalers or
				  retailers of gasoline and all persons wishing to dye gasoline to mark its
				  off-highway use and to claim refunds of gasoline tax paid for gasoline not used
				  in a motor boat or in a vehicle licensed to operate on the highways of this
				  state.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
Permanent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
[Reserved.]
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.8 - PERMIT TO PURCHASE DYED GASOLINE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Any person who desires to purchase
				gasoline dyed in accordance with Section
				7-13-18
				NMSA 1978 and obtain a refund of gasoline tax paid on the gasoline shall apply
				for and obtain a permit from the department. An application for such a permit
				shall be on a form provided by the department and shall contain the information
				and statements required by Section 3.16.13.10 NMAC. No claim for refund shall
				be honored until the applicant possesses a permit issued by the
				department.
B. All applications for
				issuance of a refund permit shall be signed by the permittee in the case of an
				individual, a partner in the case of a partnership or an officer or authorized
				agent in the case of a corporation.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.9 - SUSPENSION OF PERMIT TO PURCHASE DYED GASOLINE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Whenever the department has reason to
				believe that any person has made a false statement on an application for a
				permit under Section 3.16.13.8 NMAC or on a claim for refund under Section
				3.16.14.8 NMAC, has used tax refund gasoline in a motor boat or in a vehicle
				licensed to operate on the highways of New Mexico or has violated any other
				provision of the Gasoline Tax Act or the regulations promulgated thereunder,
				the department shall schedule a formal hearing pursuant to the provisions of
				Section
				7-1-24
				NMSA 1978 of the Tax Administration Act to determine whether or not the
				person's permit to purchase tax refund gasoline should be suspended.
B. The person shall be notified of the
				hearing. Notification shall inform the permittee of suspected violations of
				particular provisions of the Gasoline Tax Act and shall briefly advise the
				permittee of the procedures employed in formal hearings and of remedies
				subsequent to the formal hearing if the permit is suspended. At the end of the
				hearing, or within thirty (30) days thereafter, the department shall enter a
				written decision and order.
C. The
				department may schedule an informal conference with the person before holding
				the formal hearing.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY › Section 3.16.13.10 - EQUIPMENT LIST REQUIRED

Current through Register Vol. 35, No. 13, July 16, 2024
A. As part of the application for a gasoline
				tax refund permit, each person is required to submit to the department a
				written list of the machinery or equipment which will consume tax refund fuel.
				The description, year, make, model and motor number or serial number of each
				item of machinery or equipment shall be included in the list.
B. Each person holding a refund permit must
				file annually, within thirty (30) days of the end of the calendar year, a list
				of changes on the equipment list, stating the description, year, make, model
				and motor number or serial number of each item of equipment added or deleted
				and the place of purchase or lease or bailment, as the case may be, of each of
				the items of machinery or equipment added.
C. Upon notice and after a hearing as
				described in Section 3.16.13.9 NMAC, the department may suspend the gasoline
				tax refund permit of any person who fails to file an updated equipment
				list.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all distributors, wholesalers or
				  retailers of gasoline and all persons wishing to claim refunds of gasoline tax
				  paid for gasoline not used in a motor boat or in a vehicle licensed to operate
				  on the highways of this state.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
8/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gasoline Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.7 - DEFINITIONS: "USE" DEFINED

Current through Register Vol. 35, No. 13, July 16, 2024
"Use" of gasoline occurs when it is consumed in the operation
				  of an internal combustion engine or stove or when it becomes so adulterated in
				  a dry cleaning process that it is no longer suitable for
				  fuel.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.8 - MINIMUM GALLONAGE

Current through Register Vol. 35, No. 13, July 16, 2024
A. In
				order to be eligible for a refund, individual purchases of non-aviation
				gasoline must be made in quantities of fifty (50) gallons or more. There is no
				minimum gallonage applicable to individual purchases of aviation
				gasoline.
B. Applications for
				refunds will be processed only for refunds of tax on one hundred (100) gallons
				of gasoline or more. Purchasers of gasoline may accumulate invoices to reach
				this one hundred (100) gallon minimum subject to the fifty (50) gallon minimum
				individual purchase requirement. The following example illustrates the effect
				of Section 3.16.14.8 NMAC.
C.
				Example: Alpha purchased one twenty-five (25) gallon lot of tax refund
				non-aviation gasoline during each of the months of January, February, March and
				April of a year. In May of that same year, Alpha applied for a refund on one
				hundred (100) gallons of dyed gasoline purchased and used within six (6)
				months. The refund will not be granted because the purchases were not in fifty
				(50) gallon quantities.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.9 - DOCUMENTS REQUIRED TO SUPPORT A CLAIM FOR REFUND

Current through Register Vol. 35, No. 13, July 16, 2024
All claims for refund shall be submitted on the original copy
				  of department form GTR-1. This form must be completed and signed by the
				  permittee in the case of an individual, a partner in the case of a partnership
				  or an officer or authorized agent in the case of a corporation or limited
				  liability company. All GTR-1 claims must also be completed and signed by the
				  seller. A notarized affidavit on a form provided by the department may be
				  submitted in lieu of a lost, original form GTR-1 if filed within the time
				  limitation required by Subsection C of Section
				  7-1-26
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY › Section 3.16.14.10 - PAYMENT REQUIRED

Current through Register Vol. 35, No. 13, July 16, 2024
No refund shall be made unless it appears to the satisfaction
				  of the department that the entire price of the gasoline, including passed-on
				  tax required by Subsection C of Section
				  7-13-3
				  NMSA 1978, has been paid.