N.M. Admin. Code § 3.16.110.13

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

Section 3.16.110.13 - NO OTHER EXCLUSIONS, ADJUSTMENTS OR ALLOWANCES PROVIDED

A. No other exclusions, adjustments or allowances for special fuel used for non-propulsion purposes, other than the alternative computation method provided in Sections 3.16.110.10 through 3.16.110.12 NMAC, are allowable in determining special fuel excise tax liability under Section 7-16A-11 NMSA 1978.

B. Idling time associated with on-highway use of a motor vehicle is taxable at the special fuel excise tax rate provided in Section 7-16A-3 NMSA 1978. Evidence from "black box" records, or similar computerized monitoring equipment, is not accepted in determining fleet fuel consumption.

2/1/93, 12/31/96; 3.16.110.13 NMAC - Rn, 3 NMAC 20.11.13 & A, 6/14/01