Proof satisfactory to the department of the destruction of special fuel shall state the amount of special fuel in the person's possession immediately prior to the destruction and the amount remaining immediately after the destruction. The proof shall state the circumstances of the destruction and shall be attested to by the claimant. The proof shall be on forms provided by the department and shall accompany the person's application for refund or credit.
N.M. Admin. Code § 3.16.112.8