New Mexico Administrative Code

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 art is to interpret, exemplify, implement and enforce the provisions of the Special Fuels Supplier Tax Act.

[Reserved.]

Any authorized enforcement employee of the motor transportation division or any authorized law enforcement officer may require that special fuel be off-loaded or otherwise removed from the supply tank of a motor vehicle to eliminate an unsafe or hazardous operating condition.

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.

5/31/97, 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 temporary special fuel user permit fee is not refundable and may not be claimed as an amount of special fuel tax paid in determining any special fuel excise tax due under Section 7-16A-19 NMSA 1978. This regulation is applicable to special fuel tax returns filed for periods e…

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 all distributors, wholesalers or retailers of gasoline and all persons transporting, importing or exporting gasoline, other than by pipeline.

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.

[Reserved.]

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 …

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

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 o…

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 t…

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.

[Reserved.]

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 d…

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 …

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

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.

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…

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…

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.

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.

"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.

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 on…

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 l…

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

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…

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…

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.