New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 1 - GASOLINE TAX - GENERAL PROVISIONS
Section 3.16.1.7 - DEFINITIONS
Current through Register Vol. 35, No. 18, September 24, 2024
For purposes of Part 3.16.1 NMAC and forms and instructions of the department with respect to the Gasoline Tax Act and the taxes imposed by that act on or after July 1, 1999:
A. "acquired gasoline" means gasoline that comes into the possession of a person but which is not "received" within the meaning of Section 7-13-2.1 NMSA 1978 by that person;
B. "first receiver" means a refiner, an owner of stored gasoline, a person who for purposes of Subsection C of Section 7-13-2.1 NMSA 1978 blends gasoline with other substances, an owner of gasoline immediately after the gasoline is transported off a tribe's territory or an importer;
C. "owner of stored gasoline" means the person who owns gasoline stored at a pipeline terminal immediately prior to the loading of the gasoline;
D. "refiner" means, except for purposes of Section 7-13-8 NMSA 1978, a person who produces, refines, manufactures, blends or compounds gasoline at a refinery or other facility; and
E. "tax refund gasoline" means gasoline purchased by a person holding a permit issued under Section 7-13-17 NMSA 1978 and used other than in motorboats or vehicles licensed by the motor vehicle division to be operated on the highways of New Mexico, whether such gasoline is dyed or undyed.
