New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 110 - COMPUTATION
Section 3.16.110.13 - NO OTHER EXCLUSIONS, ADJUSTMENTS OR ALLOWANCES PROVIDED
Universal Citation: 3 NM Admin Code 3.16.110.13
Current through Register Vol. 35, No. 18, September 24, 2024
A. No other exclusions, adjustments or allowances for special fuel used for non-propulsion purposes, other than the alternative computation method provided in Sections 3.16.110.10 through 3.16.110.12 NMAC, are allowable in determining special fuel excise tax liability under Section 7-16A-11 NMSA 1978.
B. Idling time associated with on-highway use of a motor vehicle is taxable at the special fuel excise tax rate provided in Section 7-16A-3 NMSA 1978. Evidence from "black box" records, or similar computerized monitoring equipment, is not accepted in determining fleet fuel consumption.
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