New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 113 - REGISTRATION
Section 3.16.113.9 - DEPARTMENT MAY REMOVE NONCOMPLYING SUPPLIERS FROM LIST

A. In accordance with Section 3.16.113.9 NMAC, the department may cancel the registration of a supplier as a supplier of special fuel and remove its name from the list of suppliers registered under the Special Fuels Supplier Tax Act if the supplier does not substantially comply with the requirements to file special fuel tax returns in the form and manner prescribed by the secretary.

B. The department shall notify the supplier of its intent to cancel the supplier's registration as a supplier of special fuel and to remove its name from the list. The notice shall provide for a hearing at least ten days after the date of the date notice is provided. At the hearing the supplier will be given an opportunity to demonstrate substantial compliance. If, in the judgment of the hearing officer, substantial compliance is not demonstrated, the hearing officer shall order the immediate cancellation of registration as a supplier and removal from the list of suppliers or to file petroleum products loading fee reports in the form and manner prescribed by the secretary with respect to special fuel loaded or imported by the supplier.