New Mexico Administrative Code

Determination of timeliness for notices, returns, applications and payments of petroleum products loading fee imposed under the Petroleum Products Loading Fee Act will be made in conformance with the requirements of Section 7-1-9 NMSA 1978 and 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. Gasoline received by an Indian tribe on its own territory is not subject to the taxes imposed by the Gasoline Tax Act if taxation of the gasoline received is prohibited by federal law. B. On or after July 1, 1999, an Indian tribe that is a distributor receives gasoline on its …

On or before the twenty-fifth day of August for those years in which there is an increase or decrease in the tax rate, each gasoline distributor and wholesaler shall report on forms provided by the department the number of gallons of gasoline which that distributor or wholesaler …

A. Exchanges of gasoline between one refiner or pipeline terminal operator and another are exempt deliveries of gasoline under Paragraph 2 of Subsection N of Section 7-13-2 NMSA 1978. When pipeline terminal operators or refiners exchange gasoline, the person to whom the gasoline …

This part applies to all persons (including Indian nations, tribes and pueblos) 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 the purposes of Part 3.16.3 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, trib…

A. On or after July 1, 1999, gasoline is "received" in the first instance in the five circumstances specified in this subsection. (1) Gasoline produced, refined, manufactured, blended or compounded at a refinery or other facility in this state or stored at a pipeline terminal in …

A. The definition of "received" imposes the gasoline tax in the first instance on first receivers. If, however, gasoline is delivered at a pipeline terminal or refinery in New Mexico by an owner of stored gasoline or refiner to a distributor registered under the Gasoline Tax Act,…

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

Distributors shall indicate the alternative fuel user's permit number on all documents used to support deduction of alternative fuel distributed to persons holding a valid permit under Section 7-16B-7 NMSA 1978.

This part applies to all 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 Alternative Fuel Tax Act.

[Reserved.]

A. Receipts from the sale of alternative fuel for non-highway use is subject to gross receipts tax, and not the alternative fuel excise tax. B. Alternative fuel is sold for non-highway use when it is delivered for use in stationary equipment or for residential or commercial heati…

A. Proof of sale to the United States, the state of New Mexico, an Indian nation, tribe or pueblo or any agency or instrumentality thereof shall be furnished to the department on request by means of the following: (1) documentation showing that the purchaser was the United States…

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 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 Alternative Fuel Tax Act.

[Reserved.]

An alternative fuel user permit issued by the department under the provisions of Section 7-16B-7 NMSA 1978 shall apply only to the vehicle described in the application for the permit. The permit is not transferable to another vehicle or to another person.

Each person applying for an alternative fuel distributor license shall establish to the satisfaction of the department that they are registered with the department for combined reporting of gross receipts, compensating and withholding tax.

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

A. The tax consequences of sales of gasoline to the United States or for export by a wholesaler or retailer are illustrated by the following examples. These examples concern only the liability of the parties to the department and do not affect the obligation of any party to pay t…

A. For purposes of Section 3.16.4.11 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 …

Gasoline received and subsequently sold to a registered Indian tribal distributor may be deducted under Subsection E of Section 7-13-4 NMSA 1978 from the total amount of gasoline received in New Mexico if, for the reporting period in which the sale was made, the distributor's Ind…

A. The deduction provided by Subsection F of Section 7-13-4 NMSA 1978 is available only to those distributors certified by the secretary as meeting the qualifications of Subsection F of Section 7-13-4 NMSA 1978. Such distributors, for the purposes of Section 3.16.4.13 NMAC, may b…

When gasoline is used in any manner other than those set forth in Subsection A of Section 7-13-17 NMSA 1978 or for propelling vehicles on the highways or propelling boats, it shall be dyed using the dye specified by instruction of the department. If gasoline is not dyed when it i…

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.

[Reserved.]

A. Satisfactory proof of the export of gasoline consists of a manifest or bill of lading showing the amount of gasoline, the name and address of the person to whom the gasoline is sent and the destination outside New Mexico. The person must also comply with the requirements of Su…

A. Gasoline received by a distributor and sold to another distributor may not be deducted from the amount of gasoline received in New Mexico, even though the other distributor is bonded and registered, because the purchasing distributor did not "receive" gasoline within the meani…

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

Any person doing business in the state of New Mexico as an ethanol manufacturer shall file monthly reports as required by Section 3.1.12.9 NMAC.

Determination of timeliness for notices, returns, applications and payments of any tax, rebate or surcharge imposed under the Gasoline Tax Act will be made in conformance with the requirements of Section 7-1-9 NMSA 1978 and regulations thereunder.

Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding upon that taxpayer when it is sent to the last address shown in the department's records.