New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 118 - REFUNDS
Section 3.16.118.8 - TEMPORARY SPECIAL FUEL USER PERMIT FEE NOT REFUNDABLE
Universal Citation: 3 NM Admin Code 3.16.118.8
Current through Register Vol. 35, No. 18, September 24, 2024
The temporary special fuel user permit fee is not refundable and may not be claimed as an amount of special fuel tax paid in determining any special fuel excise tax due under Section 7-16A-19 NMSA 1978. This regulation is applicable to special fuel tax returns filed for periods ending on or after December 31, 1996.
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