New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 100 - GENERAL PROVISIONS - SPECIAL FUELS
Section 3.16.100.9 - PRIOR AGREEMENTS AND RULINGS

Universal Citation: 3 NM Admin Code 3.16.100.9
Current through Register Vol. 35, No. 18, September 24, 2024

Any rulings or other agreements between the department or one of its predecessor agencies and a taxpayer concerning the calculation of tax liability under the Special Fuels Tax Act applies only to liabilities under that act. No such ruling or agreement applies to tax liabilities arising under the Special Fuels Supplier Tax Act.

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