New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 5 - GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX
Section 3.16.5.9 - ETHANOL BLENDED FUEL TAX RETURN
Current through Register Vol. 35, No. 18, September 24, 2024
A. Only those distributors engaged in the receipt, production, blending, sale, distribution or transfer of ethanol blended fuel are required to file an ethanol blended fuel tax return. Once a distributor has filed an ethanol blended fuel tax return, the distributor is required to report each month even though no transactions occurred during a given month. If the distributor anticipates no further ethanol blended fuel transactions, the distributor may cease filing monthly returns provided the distributor has received written permission from the department.
B. The distributor's ethanol blended fuel tax report shall be submitted on forms provided or approved by the department and be signed by the distributor or authorized agent.