New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 99 - SPECIAL FUEL USER PERMITS
Section 3.12.99.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.12.99.7
Current through Register Vol. 35, No. 18, September 24, 2024
As used in this rule:
A. "Department" has the same meaning as defined in Subsection F of 7-16A-2 NMSA 1978.
B. "International border commercial zone" has the same meaning as defined in Subsection D of 7-16A-19.1 NMSA 1978.
C. "Person" has the same meaning as defined in Subsection K of 7-16A-2 NMSA 1978.
D. "Special fuel user" has the same meaning as defined in Subsection R of 7-16A-2 NMSA 1978.
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