reglab/statecodes huggingface dataset:
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 3.16.14.11 - TIMELY CLAIM

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				claim for refund of gasoline tax on tax refund gasoline must be filed within
				six (6) months of the date the gasoline was purchased and used. The department
				shall consider the postmark of the claim for refund as its date. The gasoline
				must have been used prior to the time the claim for refund is submitted. The
				following examples illustrate the effect of Section
				7-13-17
				NMSA 1978.
B. Example 1: C
				purchased fifty (50) gallons of tax refund gasoline on January 1. On July 10 of
				that same year, C bought a second fifty (50) gallons of tax refund gasoline. On
				the following July 20, C filed an application for a refund on one hundred (100)
				gallons. This refund will not be allowed since the first purchase was not
				within six (6) months of the date of the application for refund as required by
				Section 3.16.14.11 NMAC and the second purchase by itself does not meet the one
				hundred (100) gallon minimum required by Section 3.16.14.8.
C. Example 2: P purchased fifty (50) gallons
				of tax refund gasoline on January 1. On the following June 30, P purchased a
				second fifty (50) gallons of tax refund gasoline and on the same day filed an
				application for refund. The claim for refund will not be allowed unless P can
				show that all the gasoline was used before July 1 of that same year.
D. Example 3: D purchased fifty (50) gallons
				of tax refund non-aviation gasoline in January. D purchased another fifty (50)
				gallons in the following March. D used the one hundred (100) gallons of
				gasoline and filed a claim for refund in April of that same year. The refund
				will be made because:
(1) the individual
				purchases were of fifty (50) gallons each;
(2) the refund applies to one hundred (100)
				gallons of gasoline; and
(3) the
				one hundred (100) gallons of gasoline were used before the claim for refund was
				filed.
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 3.16.14.12 - CONTAINERS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Tax refund
				gasoline shall be placed in containers which are labeled with the words "Tax
				Refund Gasoline" in letters at least two inches high and the label shall be
				permanently attached to the container and maintained so as to be clearly
				legible. If the container is underground, the required label must be displayed
				above ground at the point where gasoline is placed in the container and removed
				from the container, or if gasoline is placed in the container at one point and
				removed from the container at a different point, such a label must be placed at
				each point.
B. In addition to the
				above, aviation gasoline to be used for aviation purposes shall be placed only
				in containers labeled with the words
"For Aviation Use
				Only"
in letters at least two inches high, which label shall be
				permanently attached to the container and maintained so as to be clearly
				legible. If the container is underground, such a label must be displayed above
				ground in the same manner required of the "Tax Refund Gasoline"
				label.
C. Containers bearing these
				markings may not be used for any purpose other than the storage of aviation
				gasoline or properly dyed tax refund gasoline.
D. Any penalty imposed by the department for
				any violation of Section 3.16.14.12 NMAC will be presumed to apply both to the
				permittee and to the person filling the container.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.1 - 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 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.2 - 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 dyeing gasoline to mark its off-highway
				  use or claiming 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 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.3 - 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 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.5 - 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 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.6 - 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 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.8 - DYE

Current through Register Vol. 35, No. 13, July 16, 2024
A. An amount of dye
				sufficient to make the gasoline appear purple to a person with normal vision
				shall be added to all tax refund gasoline except that sold pursuant to Section
				3.16.15.10 NMAC. It shall be the responsibility of the wholesalers and
				distributors, as well as the permittee, to make certain that all applicable tax
				refund gasoline is dyed.
B. In
				addition to grounds set forth in other regulations, any of the following
				violations may result in the suspension of the gasoline tax refund permit of a
				person pursuant to Section 3.16.13.9 NMAC:
(1) if dyed gasoline is found in a fuel tank
				of a vehicle licensed to be operated on the highway;
(2) if undyed gasoline is found in a storage
				container labeled
"Tax Refund Gasoline";
(3) if dyed gasoline is found in an unlabeled
				storage container; or
(4) if dyed
				gasoline is found in a fuel tank of a motor boat.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.9 - PERSON TO WHOM DYED GASOLINE MAY BE SOLD

Current through Register Vol. 35, No. 13, July 16, 2024
Distributors and wholesalers may sell dyed gasoline only to
				  persons possessing a valid permit issued by the department to buy dyed gasoline
				  under the provisions of Section
				  7-13-17
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE › Section 3.16.15.10 - PURCHASE OF TAX REFUND GASOLINE WITHOUT DYE

Current through Register Vol. 35, No. 13, July 16, 2024
Persons using gasoline in the operation of dry cleaning
				  establishments and in stoves or other gasoline burning appliances and persons
				  using aviation gasoline solely in the operation of aircraft may buy gasoline
				  for these purposes without dye upon proof to the department that they qualify
				  to buy such gasoline. An application for such a permit shall establish to the
				  satisfaction of the department that the applicant is in one of the classes
				  entitled to purchase tax refund gasoline which has not been
				  dyed.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.1 - 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 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
General public, all special fuel suppliers, dealers, users
				  and permit holders and all alternative fuel distributors and permit or license
				  holders.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.3 - 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 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
6/15/96, 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 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.8 - CITATIONS TO STATUTE

Current through Register Vol. 35, No. 13, July 16, 2024
Unless otherwise indicated in the text, all citations to
				  statute in this chapter are to the New Mexico Statutes Annotated
				  1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 100 - GENERAL PROVISIONS - SPECIAL FUELS › Section 3.16.100.9 - PRIOR AGREEMENTS AND RULINGS

Current through Register Vol. 35, No. 13, July 16, 2024
Any rulings or other agreements between the department or one
				  of its predecessor agencies and a taxpayer concerning the calculation of tax
				  liability under the Special Fuels Tax Act applies only to liabilities under
				  that act. No such ruling or agreement applies to tax liabilities arising under
				  the Special Fuels Supplier Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 101 - RECEIVED › Section 3.16.101.1 - 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 101 - RECEIVED › Section 3.16.101.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 101 - RECEIVED › Section 3.16.101.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 101 - RECEIVED › Section 3.16.101.8 - WHEN SPECIAL FUEL IS "RECEIVED" - FIRST INSTANCE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Generally, special fuel is "received" in
				the first instance in the four circumstances specified in Subsection A of
				Section 3.16.101.8 NMAC. The rack operator or the importer is the person who
				has "received" the special fuel.
(1) Special
				fuel produced, refined, manufactured, blended or compounded at a refinery in
				this state or stored at a pipeline terminal in this state by any person is
				"received" by that person when it is loaded at the refinery or pipeline
				terminal into tank cars, tank trucks, tank wagons or other types of
				transportation equipment.
(2)
				Special fuel produced, refined, manufactured, blended or compounded at a
				refinery in this state or stored at a pipeline terminal in this state by any
				person is "received" by that person when it is placed into any tank or other
				container from which sales or deliveries not involving transportation are
				made.
(3) Except for special fuel
				imported by pipeline and stored at a pipeline terminal in New Mexico or
				imported in the supply tank of a motor vehicle, special fuel imported into this
				state is "received" at the time and place it is first imported into this state;
				the person who is the owner of the special fuel at the time of importation is
				the person who has received the special fuel.
(4) Special fuel is also "received" when it
				has been initially received by an Indian tribe within that tribe's territory
				and subsequently is moved from that tribe's territory to any other part of New
				Mexico, whether for sale or use, by any means other than in the fuel supply
				tank of a motor vehicle or by pipeline. The person who owns the fuel at the
				time it leaves the tribe's territory must report and pay tax with respect to
				the special fuel received. If this person does not report and pay tax, every
				other person who subsequently owns the special fuel is liable for the tax until
				it is paid. For the purposes of Part 3.16.101 NMAC and for reporting purposes,
				a person who has received special fuel under Paragraph (4) of Subsection A of
				Section 3.16.101.8 NMAC is an "importer".
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 101 - RECEIVED › Section 3.16.101.9 - WHEN SPECIAL FUEL IS "RECEIVED" - SHIFT TO REGISTERED SUPPLIER

Current through Register Vol. 35, No. 13, July 16, 2024
A. The definition
				of "received" imposes the special fuel excise tax in the first instance on rack
				operators or importers. If, however, a rack operator delivers special fuel at
				the refinery or pipeline terminal to or for the account of a supplier
				registered under the Special Fuels Supplier Tax Act, the incidence of the tax
				shifts to the registered supplier. In this case the registered supplier has
				received the special fuel and is responsible for reporting and paying the
				special fuel excise tax with respect to the special fuel received. The supplier
				receiving the special fuel may not further shift the receipt of the special
				fuel and the obligation to report and pay special fuel excise tax to any other
				person, even if the special fuel is subsequently sold or otherwise transferred
				to another registered supplier. In all other cases, responsibility for
				reporting and paying special fuel excise tax remains with the rack operator.
(1) Example 1: At its refinery, Refinery R
				loads 8,000 gallons of special fuel into a tank truck owned by Supplier A. In
				this case A has received the special fuel at the refinery (the place of
				delivery) and is responsible for reporting and paying the special fuel excise
				tax.
(2) Example 2: Same facts as
				example 1, except that Supplier A then sells some of the special fuel to
				Supplier B and unloads it from the truck into a tank belonging to Supplier B.
				Supplier A has received the special fuel and remains liable for the special
				fuel excise tax. Supplier B has not received the special fuel.
(3) Example 3: At the pipeline terminal,
				special fuel is loaded into a tank truck owned by T, a trucking company. T is
				not a registered supplier but picks up the special fuel for the account of, and
				delivers it to, three registered suppliers. In this case, T has accepted
				delivery of the special fuel at the pipeline terminal as agent for the
				suppliers. The three suppliers have received special fuel and must report and
				pay special fuel excise tax in proportion to the special fuel each
				received.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 101 - RECEIVED › Section 3.16.101.10 - EXCHANGES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Exchanges of
				special fuel between one refiner or pipeline terminal operator and another are
				exempt deliveries of special fuel under Section
				7-16A-2.1 NMSA 1978.
				When pipeline terminal operators or refiners exchange special fuel, the person
				to whom the special fuel is delivered takes the place of the person who
				delivered the special fuel.
B.
				Example: X is a pipeline terminal operator in New Mexico. Y is a refinery in
				another state. Z is a registered supplier in New Mexico who distributes Y's
				brands of special fuel. Because Y does not operate a pipeline terminal in New
				Mexico from which it can supply its own suppliers and retailers, Y arranges
				with X to exchange Y's special fuel stored at a pipeline terminal out of state
				with X's special fuel stored at a New Mexico pipeline terminal. Y then ships or
				delivers Y's New Mexico special fuel to Z. In this example, Y will be treated
				as a pipeline terminal operator in New Mexico. Because Y ships or delivers
				special fuel to Z, a registered supplier, Z has received the special fuel and
				the obligation to report and pay the tax, just as if X had shipped or delivered
				the special fuel to Z.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 102 - EXCLUSION › Section 3.16.102.1 - 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 102 - EXCLUSION › Section 3.16.102.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 102 - EXCLUSION › Section 3.16.102.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 102 - EXCLUSION › Section 3.16.102.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
For the purposes of Part 3.16.102 NMAC:
A. "Indian tribe" means:
(1) an Indian nation, tribe or pueblo,
				including:
(a) any political subdivision,
				agency or department of that Indian nation, tribe or pueblo;
(b) any incorporated or unincorporated
				enterprise of the Indian nation, tribe or pueblo or its political subdivisions,
				agencies or departments; and
(c)
				any corporation required to be considered an Indian and therefore a member of
				the Indian nation, tribe or pueblo under Eastern Navajo Industries, Inc. v.
				Bureau of Revenue, 552 P.2d 805 (N.M. Ct. App. 1976); and
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 102 - EXCLUSION › Section 3.16.102.8 - "GALLON" DEFINED-REPORTING ELECTION

Current through Register Vol. 35, No. 13, July 16, 2024
A. For the purposes of Parts 100 through 199,
				Chapter 3.16 NMAC, "gallon" means, at the election of a supplier or dealer
				selling liquid special fuels, either a standard United States gallon liquid
				measure (approximately 3.785 liters) or that same quantity adjusted to a
				temperature of sixty degrees fahrenheit.
B. For the purposes of Parts 100 through 199,
				Chapter 3.16 NMAC for a supplier or dealer selling non-liquid special fuels,
				"gallon" is the equivalent of one-hundred and fourteen (114) cubic
				feet.
C. The election of the
				definition of "gallon" to be used for reporting purposes is made with the
				filing of the initial return required under Section
				7-16A-9
				NMSA 1978 and must be used for a minimum of one calendar year. The election may
				not be changed without the prior written consent of the secretary.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 102 - EXCLUSION › Section 3.16.102.9 - EXCLUSION WHEN RECEIPT OR USE IS SUBJECT TO GROSS RECEIPTS TAX

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts from
				the sale of special fuel for non-highway use is subject to gross receipts tax
				and not the special fuel excise tax.
B. Special fuel is sold for non-highway use
				when it is delivered into bulk storage in accordance with Section 3.16.107.12
				NMAC for use in stationary equipment, for residential or commercial heating or
				cooling purposes or for use in a vehicle that is not a motor vehicle.
C. For the purposes of Section 3.16.102.9
				NMAC, "stationary equipment" includes, but is not limited to, reefer units,
				generators, pumps and like equipment which have a separate fuel supply tank to
				operate the stationary equipment.
D. For the purposes of Section 3.16.102.9
				NMAC, "a vehicle that is not a motor vehicle" includes, but is not limited to,
				vehicle mounted workover rigs, drilling rigs and like equipment not required to
				be registered under the Motor Vehicle Code.
E. Vehicles that may be required to be
				registered under the Motor Vehicle Code, including but not limited to,
				backhoes, tractors and road graders, but that are being transported on a
				trailer from one off-highway use location to another off-highway use location
				are vehicles that are not motor vehicles if the vehicles are not operated on
				the highways of this state.
F. Any
				special fuel supplier or dealer delivering special fuel for non-highway use
				must provide the purchaser with either a separate invoice for each such
				delivery or an invoice that separately states the amount and type of each
				delivery.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 102 - EXCLUSION › Section 3.16.102.10 - PREEMPTION OF TAX BY FEDERAL LAW

Current through Register Vol. 35, No. 13, July 16, 2024
A. Special fuel received by an Indian tribe
				on its own territory is not subject to the taxes imposed by the Special Fuels
				Supplier Tax Act if taxation of the special fuel received is prohibited by
				federal law.
B. If an Indian tribe
				is a supplier, it receives special fuel on its own territory when:
(1) the loading at the refinery or pipeline
				terminal of the special fuel sold to or on the account of the Indian tribe
				takes place on the tribe's territory; or
(2) the Indian tribe imports the special fuel
				on the tribe's territory.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 103 - DUE DATE › Section 3.16.103.1 - 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 103 - DUE DATE › Section 3.16.103.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 103 - DUE DATE › Section 3.16.103.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 103 - DUE DATE › Section 3.16.103.8 - DETERMINATION OF DUE DATE FOR SPECIAL FUEL INVENTORY TAX

Current through Register Vol. 35, No. 13, July 16, 2024
When an increase in special fuel excise tax is effective on
				  the first day of any month, the special fuel inventory tax is due on the
				  twenty-fifth day of that same month.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 104 - INVENTORY › Section 3.16.104.1 - 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 104 - INVENTORY › Section 3.16.104.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 104 - INVENTORY › Section 3.16.104.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 104 - INVENTORY › Section 3.16.104.8 - INVENTORY REPORT

Current through Register Vol. 35, No. 13, July 16, 2024
On or before the due date for payment of the special fuel
				  inventory tax, each special fuel supplier, dealer and bulk storage user shall
				  report on forms provided by the department the number of gallons of special
				  fuel which that supplier, dealer or bulk storage user has in inventory on the
				  day prior to the day on which the change in rate is effective. Reports are
				  required even if no inventory is on hand as of the determination
				  date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 107 - BULK STORAGE › Section 3.16.107.1 - 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 107 - BULK STORAGE › Section 3.16.107.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 107 - BULK STORAGE › Section 3.16.107.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 108 - RETURNS › Section 3.16.108.1 - 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 108 - RETURNS › Section 3.16.108.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 108 - RETURNS › Section 3.16.108.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 108 - RETURNS › Section 3.16.108.8 - SPECIAL FUEL SUPPLIER TAX RETURN

Current through Register Vol. 35, No. 13, July 16, 2024
The special fuel supplier tax return shall be submitted on
				  forms provided or approved by the department and must be signed by the taxpayer
				  or the taxpayer's authorized agent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 108 - RETURNS › Section 3.16.108.9 - 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 or fee imposed under the Special Fuels
				  Supplier Tax Act will be made in conformance with the requirements of Section
				  7-1-9
				  NMSA 1978 and the regulations thereunder.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 108 - RETURNS › Section 3.16.108.10 - 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 on
				  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 108 - RETURNS › Section 3.16.108.11 - RETURN MUST REPORT ON UNTAXED SALES

Current through Register Vol. 35, No. 13, July 16, 2024
Special fuel tax returns filed by suppliers, rack operators
				  or importers must include reports of sales of special fuel on which the special
				  fuel 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 special fuel not taxed under the
				  Special Fuels Supplier Tax Act will be responsible for the gross receipts tax
				  on its receipts from the sale of the special fuel.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.1 - 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 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.8 - CALCULATION OF SPECIAL FUEL EXCISE TAX LIABILITY

Current through Register Vol. 35, No. 13, July 16, 2024
In computing the special fuel excise tax due, a special fuel
				  excise tax taxpayer, in addition to the deductions provided in Section
				  7-16A-10
				  NMSA 1978, may deduct from the total amount of special fuel received in New
				  Mexico during the tax period, the amount of special fuel sold or delivered when
				  the receipt or use of the special fuel is subject to gross receipts tax under
				  the provisions of
				  3.16.102.9
				  NMAC.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.9 - PROOF SATISFACTORY TO THE DEPARTMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. For exports on or after June 1, 1997,
				proof satisfactory to the department of the export of special fuel consists of
				a manifest or bill of lading showing the amount of special fuel, the name and
				address of the person to whom the special fuel is sold and delivered and the
				destination outside New Mexico. The person exporting special fuel must also
				comply with the requirements of Subsection A of Section
				7-16A-10
				NMSA 1978.
B. Proof satisfactory to
				the department of sale to the United States or any agency or instrumentality
				thereof, a NATO force, the state of New Mexico (including its agencies,
				instrumentalities and political subdivisions), or an Indian nation, tribe or
				pueblo or any agency or instrumentality thereof shall be furnished to the
				department on request. Proof includes contracts covering the gallons purchased,
				the federal contract number, purchase orders and invoices showing that the
				purchaser was the United States, a NATO force, the state of New Mexico, or an
				Indian nation, tribe or pueblo or an agency or instrumentality thereof and
				copies of warrants issued in payment and other documentation determined by the
				secretary to constitute proof of payment.
C. Receipts from sales of special fuel placed
				in the supply tank of United States, state of New Mexico or Indian nation,
				tribe or pueblo government vehicles are deductible from the distributor's
				special fuel excise tax when paid for by a credit or procurement card issued to
				the United States government, the state of New Mexico or an Indian
				government.
D. Copies of all
				documents supporting deductible sales must be retained for at least three years
				from the end of the calendar year in which the special fuel was sold.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.10 - DEDUCTION - SALES TO OTHER SUPPLIERS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Special fuel received by one supplier and
				sold to another supplier may not be deducted from the amount of special fuel
				received in New Mexico, even though the second supplier is registered, because
				the second supplier did not "receive" special fuel within the meaning of the
				act.
B. Example: A, a registered
				special fuel supplier in New Mexico, received one thousand (1,000) gallons of
				special fuel in June, 20xx. B, also a registered special fuel supplier, needed
				one thousand (1,000) gallons of special fuel and arranged to purchase the one
				thousand (1,000) gallons from A immediately after A had received the fuel. A
				may not deduct the one thousand (1,000) gallons from the amount of special fuel
				A received in June 20xx. B is not liable for tax on this special fuel because B
				did not receive it.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.12 - DEDUCTION - SALES TO A NON-UNITED STATES SIGNATORY OF THE NORTH ATLANTIC TREATY

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				For purposes of 3.16.109.12 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 109 - CALCULATION OF EXCISE TAX › Section 3.16.109.13 - SPECIAL FUEL USED IN SCHOOL BUSES

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts from the sale of special fuel dyed in accordance
				  with federal regulations for use in school buses is subject to gross receipts
				  tax and not the special fuel excise tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.1 - 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 110 - COMPUTATION › Section 3.16.110.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 110 - COMPUTATION › Section 3.16.110.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.8 - COMPUTATION OF MILES-PER-GALLON FACTOR

Current through Register Vol. 35, No. 13, July 16, 2024
A. For purposes of calculating the gallons of
				special fuel used on the highways of this state, any computation of the average
				miles per gallon everywhere shall be carried out to two significant decimal
				places. Rounding rules for the third decimal place are:
(1) round down if the digit is a zero, 1, 2,
				3, or 4; and
(2) round up if the
				digit is a 5, 6, 7, 8, or 9.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.9 - REQUIRED RECORDS

Current through Register Vol. 35, No. 13, July 16, 2024
Special fuel users shall maintain the following records on a
				  reporting period basis. All records shall be referenced by vehicle unit
				  number.
A. Vehicle trip mileage
				records for each vehicle operated in New Mexico. The mileage records shall
				reflect the total miles traveled in every state and country and the total miles
				traveled in New Mexico.
B. Vehicle
				itineraries including each vehicle trip origin and destination point, and
				routes taken.
C. Total quantities
				of special fuel placed into the fuel supply tank(s) of each vehicle and the
				location and date of each acquisition of special fuel.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.10 - ALTERNATIVE CALCULATION AVAILABLE FOR CERTAIN VEHICLES

Current through Register Vol. 35, No. 13, July 16, 2024
A. An alternative calculation to determine
				the special fuel excise tax due under Section
				7-16A-11
				NMSA 1978 is available under Section 3.16.110.12 NMAC for vehicles which:
(1) are registered with the state under the
				annual renewal program or the international registration program
				(IRP);
(2) are equipped with a
				power take-off (PTO) from the transmission or main engine to operate some form
				of auxiliary equipment or a non-automotive apparatus mounted on the vehicle,
				provided a common supply tank for special fuel is used to propel the vehicle
				along the highway and to operate the auxiliary equipment or non-automotive
				apparatus; and
(3) are equipped
				with an operating odometer, if the vehicle is a non-combination vehicle; if the
				vehicle is a combination, the tractor must have an operating odometer and the
				trailer or semitrailer must have an operating hub mileage gauge known as a
				"hubometer".
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.11 - RECORDS REQUIRED FOR ALTERNATIVE CALCULATION METHOD

Current through Register Vol. 35, No. 13, July 16, 2024
A. The alternative calculation may be used
				only when the auxiliary equipment or non-automotive apparatus is in use in New
				Mexico. A contemporaneous daily trip report must be maintained for each vehicle
				using the alternative calculation method. At a minimum, date, beginning hub or
				odometer miles and time, ending hub or odometer miles and time and miles
				traveled must be entered on the daily trip report. The log must clearly
				identify the times the auxiliary equipment or non-automotive apparatus was in
				use.
B. In addition to the daily
				trip record, the driver, owner or operator of the vehicle must record all fuel
				purchases by date, price per gallon, gallons delivered into the main supply
				tank of the vehicle, and the total cost of the fuel. This recordation is
				required even if the fuel is withdrawn from bulk storage. In the case of bulk
				fuel withdrawal, any reasonable method of determining and allocating cost will
				be accepted by the department. This reasonable method must be documented in
				writing.
C. Failure to maintain and
				retain the required trip reports and fuel records will result in disallowance
				of the alternative computation method, and special fuel excise tax will be
				assessed on all fuel consumed in the state, whether for PTO use or propelling
				the vehicle.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.12 - APPLICATION OF ALTERNATIVE CALCULATION METHOD

Current through Register Vol. 35, No. 13, July 16, 2024
A. All special fuel used to propel the
				vehicle, or associated with such propulsion, must be reported as taxable. No
				exclusions, adjustments or allowances for idling time or use of special fuel
				for propulsion, or associated with propulsion, are permitted in using the
				alternative calculation method.
B.
				The following factors shall be used:
If gross declared vehicle weight
Then, the assumed
is at
								least:
But is less
								than:
mpg factor
								is:
12,000 pounds
26,000 pounds
4.50 mpg
26,001 pounds
54,000 pounds
4.35 mpg
54,001 pounds
80,000 pounds
4.00 mpg
80,001 pounds
or over
3.85 mpg
C.
				The specified assumed mpg factor may be subject to adjustment if the special
				fuel user can establish through clear and compelling evidence presented in the
				form of a ruling request addressed to the department that a different mpg
				factor is appropriate. The specified assumed mpg factor must be used until a
				formal ruling is issued by the department to the special fuel user.
D. Determine the average cost of special fuel
				purchased during the period by dividing the total cost of the purchased fuel by
				the total gallons purchased. Divide the number of propelled miles by the mpg
				factor for the appropriate weight class to determine the number of gallons used
				for propulsion. Subtract the number of gallons used for propulsion from the
				number of total gallons to obtain the number of gallons used in the operation
				of auxiliary equipment or non-automotive apparatus (PTO gallons). Multiply PTO
				gallons by the average price of special fuel to determine the value of fuel
				used for non-propulsion purposes. This value multiplied by the compensating tax
				rate provided in Section
				7-9-7
				NMSA 1978 will determine the amount of compensating tax due on special fuel for
				non-propulsion purposes.
E. If an
				election to use the alternative computation method was made for more than one
				vehicle, the calculation must be performed separately for each
				vehicle.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 110 - COMPUTATION › Section 3.16.110.13 - NO OTHER EXCLUSIONS, ADJUSTMENTS OR ALLOWANCES PROVIDED

Current through Register Vol. 35, No. 13, July 16, 2024
A. No other exclusions, adjustments or
				allowances for special fuel used for non-propulsion purposes, other than the
				alternative computation method provided in Sections 3.16.110.10 through
				3.16.110.12 NMAC, are allowable in determining special fuel excise tax
				liability under Section
				7-16A-11
				NMSA 1978.
B. Idling time
				associated with on-highway use of a motor vehicle is taxable at the special
				fuel excise tax rate provided in Section
				7-16A-3
				NMSA 1978. Evidence from "black box" records, or similar computerized
				monitoring equipment, is not accepted in determining fleet fuel
				consumption.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 111 - DETERMINATION OF AMOUNT PAID › Section 3.16.111.1 - 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 111 - DETERMINATION OF AMOUNT PAID › Section 3.16.111.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, 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 111 - DETERMINATION OF AMOUNT PAID › Section 3.16.111.6 - 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 Special Fuels Supplier Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 111 - DETERMINATION OF AMOUNT PAID › Section 3.16.111.8 - DETERMINING SPECIAL FUEL EXCISE TAX PAID

Current through Register Vol. 35, No. 13, July 16, 2024
Any temporary special fuel user permit fee paid during the
				  reporting period under the provisions of Section
				  7-16A-19
				  NMSA 1978 is not special fuel excise tax paid and any temporary special fuel
				  user permit fee paid may not be used in determining the credit available under
				  Section
				  7-16A-12
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 111 - DETERMINATION OF AMOUNT PAID › Section 3.16.111.9 - REFUND OF EXCESS CREDIT IN REPORTING PERIOD

Current through Register Vol. 35, No. 13, July 16, 2024
Any credit which exceeds the sum of the calculated special
				  fuel excise tax due and the weight distance tax due for a reporting period may
				  be refunded to the special fuel user if the special fuel user tax return
				  required by Section
				  7-16A-11
				  NMSA 1978 is accompanied by a claim for refund.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 16 - MOTOR VEHICLE FUEL TAXES › Part 112 - DESTRUCTION › Section 3.16.112.1 - 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 112 - DESTRUCTION › Section 3.16.112.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
12/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.