N.M. Admin. Code § 3.16.15.8

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

Section 3.16.15.8 - DYE

A. An amount of dye sufficient to make the gasoline appear purple to a person with normal vision shall be added to all tax refund gasoline except that sold pursuant to Section 3.16.15.10 NMAC. It shall be the responsibility of the wholesalers and distributors, as well as the permittee, to make certain that all applicable tax refund gasoline is dyed.

B. In addition to grounds set forth in other regulations, any of the following violations may result in the suspension of the gasoline tax refund permit of a person pursuant to Section 3.16.13.9 NMAC:

(1) if dyed gasoline is found in a fuel tank of a vehicle licensed to be operated on the highway;

(2) if undyed gasoline is found in a storage container labeled "Tax Refund Gasoline";

(3) if dyed gasoline is found in an unlabeled storage container; or

(4) if dyed gasoline is found in a fuel tank of a motor boat.

N.M. Admin. Code § 3.16.15.8

1/23/73, 5/16/73, 8/31/96; 3.16.15.8 NMAC - Rn & A, 3 NMAC 16.15.8, 6/14/01