Statutes, codes, and regulations
New Mexico Administrative Code
Title 3 - TAXATIONChapter 16 - MOTOR VEHICLE FUEL TAXES
Part 111 - DETERMINATION OF AMOUNT PAID
Section 3.16.111.9 - REFUND OF EXCESS CREDIT IN REPORTING PERIOD

N.M. Admin. Code § 3.16.111.9

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Current through Register Vol. 36, No. 1, January 14, 2025
Section 3.16.111.9 - REFUND OF EXCESS CREDIT IN REPORTING PERIOD

Any credit which exceeds the sum of the calculated special fuel excise tax due and the weight distance tax due for a reporting period may be refunded to the special fuel user if the special fuel user tax return required by Section 7-16A-11 NMSA 1978 is accompanied by a claim for refund.

N.M. Admin. Code § 3.16.111.9

2/1/93, 12/31/96; 3.16.111.9 NMAC - Rn, 3 NMAC 20.12.9 & A, 6/14/01