N.M. Admin. Code § 3.16.14.10
Current through Register Vol. 36, No. 1, January 14, 2025
No refund shall be made unless it appears to the satisfaction of the department that the entire price of the gasoline, including passed-on tax required by Subsection C of Section 7-13-3 NMSA 1978, has been paid.
N.M. Admin. Code § 3.16.14.10