New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 202 - IMPOSITION AND RATES OF FEES
Section 3.16.202.9 - PREEMPTION OF TAX BY FEDERAL LAW
Current through Register Vol. 35, No. 18, September 24, 2024
A. When imposition of the fee is prohibited by federal law, no petroleum products loading fee applies when a distributor who is an Indian tribe loads petroleum products on its own tribe's territory.
B. When imposition of the fee is prohibited by federal law, no petroleum products loading fee applies when a distributor who is an Indian tribe imports petroleum products directly onto the tribe's territory without crossing any land within New Mexico that is not the tribe's territory.
C. If an Indian tribe is a distributor and it either loads petroleum products at any place in New Mexico other than on the tribe's territory or imports petroleum products into any part of New Mexico other than directly onto the tribe's territory, imposition of the petroleum products loading fee is not barred by federal law and that distributor must report and pay the fee.
D. Like any other distributor, an Indian tribe that is a registered distributor is not liable for reporting and payment of the petroleum products loading fee with respect to the loading or importation of petroleum products by another distributor. This shall not be construed to prohibit the distributor who reports and pays the petroleum products loading fee from adjusting the price of the petroleum products it sells to other distributors or customers to cover the cost of the fee paid.
