New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 102 - EXCLUSION
Section 3.16.102.8 - "GALLON" DEFINED-REPORTING ELECTION

Universal Citation: 3 NM Admin Code 3.16.102.8

Current through Register Vol. 35, No. 6, March 26, 2024

A. For the purposes of Parts 100 through 199, Chapter 3.16 NMAC, "gallon" means, at the election of a supplier or dealer selling liquid special fuels, either a standard United States gallon liquid measure (approximately 3.785 liters) or that same quantity adjusted to a temperature of sixty degrees fahrenheit.

B. For the purposes of Parts 100 through 199, Chapter 3.16 NMAC for a supplier or dealer selling non-liquid special fuels, "gallon" is the equivalent of one-hundred and fourteen (114) cubic feet.

C. The election of the definition of "gallon" to be used for reporting purposes is made with the filing of the initial return required under Section 7-16A-9 NMSA 1978 and must be used for a minimum of one calendar year. The election may not be changed without the prior written consent of the secretary.

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