New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 14 - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY
Section 3.16.14.10 - PAYMENT REQUIRED
Universal Citation: 3 NM Admin Code 3.16.14.10
Current through Register Vol. 35, No. 18, September 24, 2024
No refund shall be made unless it appears to the satisfaction of the department that the entire price of the gasoline, including passed-on tax required by Subsection C of Section 7-13-3 NMSA 1978, has been paid.
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