N.M. Admin. Code § 3.16.109.13

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.16.109.13 - SPECIAL FUEL USED IN SCHOOL BUSES

Receipts from the sale of special fuel dyed in accordance with federal regulations for use in school buses is subject to gross receipts tax and not the special fuel excise tax.

3.16.109.13 NMAC - N, 10/15/02; Repealed, 10/31/07; 3.16.109.13 NMAC - N, 9/15/08