New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 8 - GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE
Section 3.16.8.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.16.8.7
Current through Register Vol. 35, No. 18, September 24, 2024
A. As used in Section 7-13-8 NMSA 1978 and in Part 3.16.8 NMAC:
(1)
"pipeline company" means any person who owns or operates a pipeline for the
transportation of petroleum products, including natural gas;
(2) "producer" means any person regularly
engaged in the production of petroleum products, including natural gas, by
drilling or operating wells for that purpose;
(3) "recognized" means publicly holding
oneself out as and generally known to be engaged in the specified
activity;
(4) "refiner" means any
person regularly engaged in refining petroleum products, including natural gas,
to separate the components thereof for sale;
(5) "seller of gasoline" means a distributor,
wholesaler or retailer as defined in Subsections C, S and O of Section
7-13-2 NMSA 1978;
and
(6) "store" includes storing
for any purpose including, but not limited to, storing for resale, storing
while awaiting consumption, storing in the tank of a motor vehicle and storing
while awaiting transportation.
B. The above definitions shall be construed so that a person may be a producer, refiner, pipeline company and seller of gasoline all at the same time.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
