New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 111 - DETERMINATION OF AMOUNT PAID
Section 3.16.111.8 - DETERMINING SPECIAL FUEL EXCISE TAX PAID
Universal Citation: 3 NM Admin Code 3.16.111.8
Current through Register Vol. 35, No. 18, September 24, 2024
Any temporary special fuel user permit fee paid during the reporting period under the provisions of Section 7-16A-19 NMSA 1978 is not special fuel excise tax paid and any temporary special fuel user permit fee paid may not be used in determining the credit available under Section 7-16A-12 NMSA 1978.
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