New Mexico Administrative Code

Gasoline tax returns filed by distributors must include reports of sales of gasoline on which the gasoline excise tax has not been paid. Such reports shall be made in the form prescribed by the secretary and shall include the number of gallons sold, the identity of the purchaser,…

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.]

The distributor's gasoline tax report shall be submitted on forms provided or approved by the department and must be signed by the distributor or his authorized agent.

A. Only those distributors engaged in the receipt, production, blending, sale, distribution or transfer of ethanol blended fuel are required to file an ethanol blended fuel tax return. Once a distributor has filed an ethanol blended fuel tax return, the distributor is required to…

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 wholesalers 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.

[Reserved.]

The gasoline wholesaler's report shall be submitted on forms provided by the department and be signed by the wholesaler or the wholesaler's authorized agent.

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

A. In accordance with Section 3.16.7.11 NMAC, the department may cancel the registration of a distributor as a distributor of gasoline and remove its name from the list of distributors registered under the Gasoline Tax Act if the distributor does not substantially comply with the…

A. A person registered with the taxation and revenue department as a distributor under the Gasoline Tax Act and who is an Indian nation, tribe or pueblo or an agency or instrumentality thereof, or a corporation or other enterprise wholly owned by an Indian nation, tribe or pueblo…

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.

[Reserved.]

A. Each person engaged in selling gasoline as a distributor, wholesaler or retailer 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 and make ava…

Ethanol manufacturers receiving gasoline for use as denaturant in ethanol shall register as gasoline distributors pursuant to Section 7-13-7 NMSA 1978 to obtain that gasoline prior to the payment of tax.

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 the general public and producers, refiners and pipeline companies.

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.

A. As used in Section 7-13-8 NMSA 1978 and in Part 3.16.8 NMAC: (1) "pipeline company" means any person who owns or operates a pipeline for the transportation of petroleum products, including natural gas; (2) "producer" means any person regularly engaged in the production of petr…

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 persons severing or engaging in the business of severing oil, natural gas, liquid hydrocarbons other than oil and carbon dioxide, to all persons having an interest in the products severed, to all persons operating oil, natural gas or carbon dioxide leases…

Section 9-11-6.2 NMSA 1978.

Permanent.

11/15/96, 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 Oil and Gas Severance Tax Act, the Oil and Gas Conservation Tax Act, the Oil and Gas Emergency School Tax Act and the Oil and Gas Ad Valorem Production Tax Act.

A. ACTUAL PRICE: "Actual price" means the money or other consideration received or accrued for the product undiminished by adjustments except as provided in Sections 3.18.6.8 through 3.18.6.10 NMAC. Actual price includes all receipts, whether the receipt is characterized as a pay…

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 persons severing or engaging in the business of severing oil, natural gas, liquid hydrocarbons other than oil and carbon dioxide, to all persons having an interest in the products severed, to all persons operating oil, natural gas or carbon dioxide leases…

Section 9-11-6.2 NMSA 1978.

Permanent.

12/29/00, 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 Articles 29 through 32 of Chapter 7 NMSA 1978.

[Reserved.]