N.M. Admin. Code § 3.16.13.8

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

Section 3.16.13.8 - PERMIT TO PURCHASE DYED GASOLINE

A. Any person who desires to purchase gasoline dyed in accordance with Section 7-13-18 NMSA 1978 and obtain a refund of gasoline tax paid on the gasoline shall apply for and obtain a permit from the department. An application for such a permit shall be on a form provided by the department and shall contain the information and statements required by Section 3.16.13.10 NMAC. No claim for refund shall be honored until the applicant possesses a permit issued by the department.

B. All applications for issuance of a refund permit shall be signed by the permittee in the case of an individual, a partner in the case of a partnership or an officer or authorized agent in the case of a corporation.

1/23/73, 8/31/96; 3.16.13.8 NMAC - Rn & A, 3 NMAC 16.13.8, 6/14/01