New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 202 - IMPOSITION AND RATES OF FEES
Section 3.16.202.8 - INCIDENCE OF FEE
Universal Citation: 3 NM Admin Code 3.16.202.8
Current through Register Vol. 35, No. 18, September 24, 2024
A. The duty to report and pay the petroleum products loading fee is imposed on these persons at these times:
(1) the
distributor when it loads the petroleum products from a rack at a refinery or
pipeline terminal in this state into a cargo tank; or
(2) the person, whether a distributor or not,
who imports petroleum products into New Mexico for sale or consumption in this
state at the time of importation.
B. The duty to report and pay the fee is not transferred when the petroleum products are sold or otherwise transferred to another person.
C. Example: X is a refiner and a registered distributor. X loads petroleum products into tank trucks at its own refinery and delivers the products to Y. Y is an Indian tribe; Y is also a registered distributor. X must report and pay the petroleum products loading fee with respect to these products. X loaded the products. X may not transfer the obligation to report and pay to anyone else.
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