New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 104 - INVENTORY
Section 3.16.104.8 - INVENTORY REPORT
Universal Citation: 3 NM Admin Code 3.16.104.8
Current through Register Vol. 35, No. 18, September 24, 2024
On or before the due date for payment of the special fuel inventory tax, each special fuel supplier, dealer and bulk storage user shall report on forms provided by the department the number of gallons of special fuel which that supplier, dealer or bulk storage user has in inventory on the day prior to the day on which the change in rate is effective. Reports are required even if no inventory is on hand as of the determination date.
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