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 3.16.14.8 - MINIMUM GALLONAGE
Current through Register Vol. 35, No. 18, September 24, 2024
A. In order to be eligible for a refund, individual purchases of non-aviation gasoline must be made in quantities of fifty (50) gallons or more. There is no minimum gallonage applicable to individual purchases of aviation gasoline.
B. Applications for refunds will be processed only for refunds of tax on one hundred (100) gallons of gasoline or more. Purchasers of gasoline may accumulate invoices to reach this one hundred (100) gallon minimum subject to the fifty (50) gallon minimum individual purchase requirement. The following example illustrates the effect of Section 3.16.14.8 NMAC.
C. Example: Alpha purchased one twenty-five (25) gallon lot of tax refund non-aviation gasoline during each of the months of January, February, March and April of a year. In May of that same year, Alpha applied for a refund on one hundred (100) gallons of dyed gasoline purchased and used within six (6) months. The refund will not be granted because the purchases were not in fifty (50) gallon quantities.
