New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 3 - GASOLINE TAX - IMPOSITION AND RATE OF TAX
Section 3.16.3.8 - WHEN GASOLINE IS "RECEIVED" - FIRST INSTANCE

(1) Gasoline produced, refined, manufactured, blended or compounded at a refinery or other facility in this state or stored at a pipeline terminal in this state by any person is "received" by that person when it is loaded at the refinery, other facility or the pipeline terminal into tank cars, tank trucks, tank wagons or other types of transportation equipment.

(2) Gasoline produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by any person is "received" by that person when it is placed into any tank or other container from which sales or deliveries not involving transportation are made.

(3) Except for gasoline imported by pipeline and stored at a pipeline terminal in New Mexico and gasoline imported in the fuel supply tanks of motor vehicles, gasoline imported into this state is "received" at the time and place it is imported into this state; the person who is the owner of the gasoline at the time of importation is the person who has received the gasoline.

(4) When any substance other than gasoline is blended in New Mexico to produce gasoline and the blending takes place at a place other than a refinery or pipeline terminal, the product becomes gasoline and is "received" at the time and place the blending is completed. The person who owns the blended product at the time of blending is the person who has "received" the gasoline. Example: Gasoline is purchased at a pipeline terminal in New Mexico and brought to a blending facility. Ethanol is also purchased from an ethanol-producing plant and brought to the blending facility. The gasoline and ethanol are blended at the plant in a 9 to 1 ratio. The resultant mixture is "gasoline" for the purposes of the Gasoline Tax Act. The person who blended the product is the person who "received" the additional gallons of gasoline (representing the addition of the ethanol) at the time of blending. See Section 3.16.5.9 NMAC.

(5) When an Indian tribe receives gasoline within its own tribal territory and does not pay gasoline tax with respect to that gasoline because of federal preemption, the gasoline is again received at the time and place it leaves that tribe's territory by any means other than in the fuel supply tank of a motor vehicle. The person who owns the gasoline at the time the gasoline leaves the tribe's territory is the person who has "received" the gasoline and, for purposes of reporting and paying tax in this situation, is deemed to be a distributor.