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. 6, March 26, 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.
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