N.M. Admin. Code § 3.16.118.8
Current through Register Vol. 36, No. 1, January 14, 2025
The temporary special fuel user permit fee is not refundable and may not be claimed as an amount of special fuel tax paid in determining any special fuel excise tax due under Section 7-16A-19 NMSA 1978. This regulation is applicable to special fuel tax returns filed for periods ending on or after December 31, 1996.
N.M. Admin. Code § 3.16.118.8