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 3.16.13.9 - SUSPENSION OF PERMIT TO PURCHASE DYED GASOLINE

Universal Citation: 3 NM Admin Code 3.16.13.9

Current through Register Vol. 35, No. 18, September 24, 2024

A. Whenever the department has reason to believe that any person has made a false statement on an application for a permit under Section 3.16.13.8 NMAC or on a claim for refund under Section 3.16.14.8 NMAC, has used tax refund gasoline in a motor boat or in a vehicle licensed to operate on the highways of New Mexico or has violated any other provision of the Gasoline Tax Act or the regulations promulgated thereunder, the department shall schedule a formal hearing pursuant to the provisions of Section 7-1-24 NMSA 1978 of the Tax Administration Act to determine whether or not the person's permit to purchase tax refund gasoline should be suspended.

B. The person shall be notified of the hearing. Notification shall inform the permittee of suspected violations of particular provisions of the Gasoline Tax Act and shall briefly advise the permittee of the procedures employed in formal hearings and of remedies subsequent to the formal hearing if the permit is suspended. At the end of the hearing, or within thirty (30) days thereafter, the department shall enter a written decision and order.

C. The department may schedule an informal conference with the person before holding the formal hearing.

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