New Mexico Administrative Code

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.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Gasoline Tax Act.

For purposes of Part 3.16.1 NMAC and forms and instructions of the department with respect to the Gasoline Tax Act and the taxes imposed by that act on or after July 1, 1999: A. "acquired gasoline" means gasoline that comes into the possession of a person but which is not "receiv…

Unless otherwise stated, all citations of statutes within Chapter 3.16 NMAC are to the New Mexico Statutes Annotated, 1978 (NMSA 1978).

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

General public, all special fuel suppliers, dealers, users and permit holders and all alternative fuel distributors and permit or license holders.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.

[Reserved.]

Unless otherwise indicated in the text, all citations to statute in this chapter are to the New Mexico Statutes Annotated 1978.

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 …

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

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…

This part applies to every person receiving or using special fuel in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.

[Reserved.]

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, bl…

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…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

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 o…

This part applies to every person receiving or using special fuel in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.

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, tr…

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 temperatur…

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…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to every person receiving or using special fuel in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.

[Reserved.]

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.

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to every person receiving or using special fuel in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

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.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.