New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 11 - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE
Section 3.16.11.8 - SATISFACTORY PROOF
Universal Citation: 3 NM Admin Code 3.16.11.8
Current through Register Vol. 35, No. 18, September 24, 2024
Proof of the destruction of gasoline shall state the amount of gasoline in the person's possession immediately prior to the destruction and the amount remaining immediately after the destruction. The proof shall state the circumstances of the destruction and shall be attested by the claimant. The proof shall be on forms provided by the department and shall accompany the person's application for refund.
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