New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 101 - TRIP TAX - PERMITS
Section 3.12.101.11 - PREPAID TRIP TAX PERMITS - REFUND POLICY
Universal Citation: 3 NM Admin Code 3.12.101.11
Current through Register Vol. 35, No. 18, September 24, 2024
Except as provided in 3.12.101.8 NMAC, no refunds will be made for unused prepaid trip tax permit balances, whether the permit is lost, expires or is voided. Unused balances may not be transferred to any other prepaid trip tax permit.
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