New Mexico Administrative Code

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

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…

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…

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 c…

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 Secti…

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. 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 …

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 ever…

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.]

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…

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 …

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.

A. Accident: (1) 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. (2) Example 1: X is a special fu…

Proof satisfactory to the department of the destruction of special fuel shall state the amount of special fuel 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 th…

No refund may be made under Section 7-16A-13 NMSA 1978 unless the person claiming the refund notifies the department of the destruction of the special fuel within thirty (30) days of the actual destruction, and the claim for refund is made within six (6) months of the date of des…

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.]

A. Each person engaged in selling special fuel as a rack operator, importer, supplier or dealer 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 …

A. In accordance with Section 3.16.113.9 NMAC, the department may cancel the registration of a supplier as a supplier of special fuel and remove its name from the list of suppliers registered under the Special Fuels Supplier Tax Act if the supplier does not substantially comply w…

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.]

A. The department may request security in addition to the bond required under Section 7-16A-15 NMSA 1978 as needed. B. If any person fails to provide the security required by Section 3.16.114.8 NMAC within thirty (30) days, the department may demand, by certified mail or in perso…

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.