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 3.16.14.12 - CONTAINERS
Current through Register Vol. 35, No. 18, September 24, 2024
A. Tax refund gasoline shall be placed in containers which are labeled with the words "Tax Refund Gasoline" in letters at least two inches high and the label shall be permanently attached to the container and maintained so as to be clearly legible. If the container is underground, the required label must be displayed above ground at the point where gasoline is placed in the container and removed from the container, or if gasoline is placed in the container at one point and removed from the container at a different point, such a label must be placed at each point.
B. In addition to the above, aviation gasoline to be used for aviation purposes shall be placed only in containers labeled with the words "For Aviation Use Only" in letters at least two inches high, which label shall be permanently attached to the container and maintained so as to be clearly legible. If the container is underground, such a label must be displayed above ground in the same manner required of the "Tax Refund Gasoline" label.
C. Containers bearing these markings may not be used for any purpose other than the storage of aviation gasoline or properly dyed tax refund gasoline.
D. Any penalty imposed by the department for any violation of Section 3.16.14.12 NMAC will be presumed to apply both to the permittee and to the person filling the container.
