New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 4 - GASOLINE TAX - DEDUCTIONS
Section 3.16.4.8 - SATISFACTORY PROOF
Current through Register Vol. 35, No. 18, September 24, 2024
A. Satisfactory proof of the export of gasoline consists of a manifest or bill of lading showing the amount of gasoline, the name and address of the person to whom the gasoline is sent and the destination outside New Mexico. The person must also comply with the requirements of Subsection A of Section 7-13-4 NMSA 1978.
B. Proof of sale to the United States or any agency or instrumentality thereof or a NATO force shall be furnished to the department upon request. Proof includes documentation, such as contracts, purchase orders and invoices, showing that the purchaser was the United States or a NATO force.
C. Copies of all documents supporting deductible sales must be retained for at least three years from the end of the calendar year in which the gasoline was sold.
D. This section is applicable to exports or sales for export on or after June 1, 1997.
