New Mexico Administrative Code

[Reserved.]

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 invento…

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]

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

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.

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 gallon…

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.]

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.

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.

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 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 ac…

A. The tax consequences of sales of special fuel to the United States, the state of New Mexico, or Indian nations, tribes or pueblos or for export are illustrated by the following examples. These examples concern only the liability of the parties to the department and do not affe…

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 …

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.

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]

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 o…

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 desti…

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

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 destruct…

This part applies to all distributors, wholesalers or retailers of gasoline.

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.

"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.

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 …

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 o…