New Mexico Administrative Code

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

[Reserved.]

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 perm…

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.

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 of petroleum products.

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 Petroleum Products Loading Fee Act.

[Reserved.]

All statutory references in Parts 200 through 205 of Chapter 16 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

This part applies to all distributors of petroleum products.

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 Petroleum Products Loading Fee Act.

For the purposes of this part: 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 pu…

A. The duty to report and pay the petroleum products loading fee is imposed on these persons at these times:(1) the distributor when it loads the petroleum products from a rack at a refinery or pipeline terminal in this state into a cargo tank; or (2) the person, whether a distri…

A. When imposition of the fee is prohibited by federal law, no petroleum products loading fee applies when a distributor who is an Indian tribe loads petroleum products on its own tribe's territory. B. When imposition of the fee is prohibited by federal law, no petroleum products…

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

A. The petroleum products loading fee consequences of sales of petroleum product to the United States or a NATO force by a wholesaler, dealer or retailer or for export for resale and consumption outside of New Mexico are illustrated by the following examples. These examples conce…

A. For purposes of this section: (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 …

This part applies to all distributors of petroleum products.

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 Petroleum Products Loading Fee Act.

[Reserved.]

A. Satisfactory proof of the export of petroleum product consists of the proof required under Section 3.16.4.8 NMAC with respect to gasoline and under Section 3.16.109.9 NMAC with respect to special fuels. B. Proof of sale to the United States or any agency or instrumentality the…

Petroleum product loaded or imported by a distributor and sold to another distributor may not be deducted from the amount of petroleum product loaded in New Mexico, even though the other distributor is bonded and registered, because the purchasing distributor did not "load" petro…

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 of petroleum products.

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 Petroleum Products Loading Fee Act.

[Reserved.]

Any person, who has previously paid the petroleum products loading fee and deducted an amount for gallons of petroleum product which represents an account which has been determined to be uncollectible, shall pay the petroleum products loading fee when the total or any portion of …

A. Amounts deductible as uncollectible shall be determined based on the accounting method employed by the person who has previously paid the petroleum products loading fee on the gasoline or special fuel, the sale of which created a debit to the account receivable maintained for …

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

Persons subject to the provisions of the Petroleum Products Loading Fee Act must inform the department of any change of address. Any notice to such person is presumed to be effective and binding upon that person when it is sent to the last address shown in the department's record…

This part applies to all distributors of petroleum products.

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 Petroleum Products Loading Fee Act.

[Reserved.]

The petroleum products loading fee shall be submitted on forms provided or approved by the department and must be signed by the distributor or the distributor's authorized agent.