N.M. Admin. Code § 3.16.202.8

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

Section 3.16.202.8 - INCIDENCE OF FEE

A. The duty to report and pay the petroleum products loading fee is imposed on these persons at these times:

(1) the distributor when it loads the petroleum products from a rack at a refinery or pipeline terminal in this state into a cargo tank; or

(2) the person, whether a distributor or not, who imports petroleum products into New Mexico for sale or consumption in this state at the time of importation.

B. The duty to report and pay the fee is not transferred when the petroleum products are sold or otherwise transferred to another person.

C. Example: X is a refiner and a registered distributor. X loads petroleum products into tank trucks at its own refinery and delivers the products to Y. Y is an Indian tribe; Y is also a registered distributor. X must report and pay the petroleum products loading fee with respect to these products. X loaded the products. X may not transfer the obligation to report and pay to anyone else.

N.M. Admin. Code § 3.16.202.8

12/31/96; 3.16.202.8 NMAC - Rn, 3 NMAC 17.3.8, 6/14/01