N.M. Admin. Code § 3.16.14.2
Current through Register Vol. 36, No. 1, January 14, 2025
This part applies to all distributors, wholesalers or retailers of gasoline and all persons wishing to claim refunds of gasoline tax paid for gasoline not used in a motor boat or in a vehicle licensed to operate on the highways of this state.
N.M. Admin. Code § 3.16.14.2