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 3.16.14.9 - DOCUMENTS REQUIRED TO SUPPORT A CLAIM FOR REFUND

All claims for refund shall be submitted on the original copy of department form GTR-1. This form must be completed and signed by the permittee in the case of an individual, a partner in the case of a partnership or an officer or authorized agent in the case of a corporation or limited liability company. All GTR-1 claims must also be completed and signed by the seller. A notarized affidavit on a form provided by the department may be submitted in lieu of a lost, original form GTR-1 if filed within the time limitation required by Subsection C of Section 7-1-26 NMSA 1978.