N.M. Admin. Code § 3.16.113.8

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

Section 3.16.113.8 - REGISTRATION

A. Each person engaged in selling special fuel as a rack operator, importer, supplier or dealer shall register with the department by filing an application for registration for combined reporting of gross receipts, compensating and withholding tax.

B. The department will prepare and make available to rack operators, importers and suppliers a list of all persons currently registered as suppliers under the Special Fuels Supplier Tax Act. The department will answer all inquiries as to whether a person is included in this list.

2/1/93, 12/31/96, 12/31/97; 3.16.113.8 NMAC - Rn, 3 NMAC 20.14.8, 6/14/01