New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 300 - ALTERNATIVE FUELS - EXCLUSIONS, EXEMPTIONS AND DEDUCTIONS
Section 3.16.300.9 - RECORDS REQUIRED TO PROVE SALE TO UNITED STATES, NEW MEXICO OR INDIAN ENTITY
Universal Citation: 3 NM Admin Code 3.16.300.9
Current through Register Vol. 35, No. 6, March 26, 2024
A. Proof of sale to the United States, the state of New Mexico, an Indian nation, tribe or pueblo or any agency or instrumentality thereof shall be furnished to the department on request by means of the following:
(1) documentation showing that the purchaser
was the United States, the state of New Mexico, an Indian nation, tribe or
pueblo or any agency or instrumentality thereof;
(2) a purchase order issued by the United
States, the state of New Mexico, an Indian nation, tribe, or pueblo or any
agency or instrumentality thereof; or
(3) an invoice showing that the alternative
fuel was charged to the United States, the state of New Mexico, an Indian
nation, tribe or pueblo or any agency or instrumentality thereof.
B. Copies of all documents supporting deductible or exempt sales must be retained for at least three years from the end of the calendar year in which the special fuel or alternative fuel was sold.
C. Section 3.16.300.9 NMAC is applicable to all sales of special fuel on or after January 1, 1993 and all sales of alternative fuel on or after January 1, 1996.
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