New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 13 - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY
Section 3.16.13.2 - SCOPE
Universal Citation: 3 NM Admin Code 3.16.13.2
Current through Register Vol. 35, No. 18, September 24, 2024
This part applies to all distributors, wholesalers or retailers of gasoline and all persons wishing to dye gasoline to mark its off-highway use and to claim refunds of gasoline tax paid for gasoline not used in a motor boat or in a vehicle licensed to operate on the highways of this state.
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