New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
- Part 1 - GASOLINE TAX - GENERAL PROVISIONS
- Part 2 - RESERVED
- Part 3 - GASOLINE TAX - IMPOSITION AND RATE OF TAX
- Part 4 - GASOLINE TAX - DEDUCTIONS
- Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX
- Part 6 - GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION
- Part 7 - GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER
- Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE
- Part 9 - 10 - RESERVED
- Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE
- Part 12 - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE
- Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY
- Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY
- Part 15 - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE
- Part 16 - 99 - RESERVED
- Part 100 - GENERAL PROVISIONS - SPECIAL FUELS
- Part 101 - RECEIVED
- Part 102 - EXCLUSION
- Part 103 - DUE DATE
- Part 104 - INVENTORY
- Part 105 - 106 - RESERVED
- Part 107 - BULK STORAGE
- Part 108 - RETURNS
- Part 109 - CALCULATION OF EXCISE TAX
- Part 110 - COMPUTATION
- Part 111 - DETERMINATION OF AMOUNT PAID
- Part 112 - DESTRUCTION
- Part 113 - REGISTRATION
- Part 114 - SECURITY
- Part 115 - OFF-LOADING NOT A VIOLATION IN CERTAIN CASES
- Part 116 - SPECIAL BULK [RESERVED]
- Part 117 - LEASES [RESERVED]
- Part 118 - REFUNDS
- Part 119 - RESERVED
- Part 120 - PRIOR AGREEMENTS AND RULINGS [RESERVED]
- Part 121 - 199 - RESERVED
- Part 200 - GENERAL PROVISIONS - PETROLEUM PRODUCTS LOADING FEES
- Part 201 - DEFINITIONS [RESERVED]
- Part 202 - IMPOSITION AND RATES OF FEES
- Part 203 - EXEMPTIONS
- Part 204 - DEDUCTION - GASOLINE OR OTHER FUELS RETURNED
- Part 205 - FEE RETURNS AND PAYMENTS
- Part 206 - 299 - RESERVED
- Part 300 - ALTERNATIVE FUELS - EXCLUSIONS, EXEMPTIONS AND DEDUCTIONS
- Part 301 - RESERVED
- Part 302 - ALTERNATIVE FUELS - REGISTRATION, LICENSES AND PERMITS
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