N.M. Admin. Code § 3.16.203.11
Current through Register Vol. 36, No. 1, January 14, 2025
Section 3.16.203.11 - DEDUCTION - SALES TO A NON-UNITED STATES SIGNATORY OF THE NORTH ATLANTIC TREATYA. For purposes of this section: (1) "NATO signatory" means a nation, other than the United States, that is a contracting party to the North Atlantic Treaty;(2) "NATO force" means any NATO signatory's military unit or force or civilian component thereof present in New Mexico in accordance with the North Atlantic Treaty; and(3) "Member of a NATO force" means the military and civilian personnel of the NATO force and their dependents.B. Pursuant to Article XI, Section 11 of the North Atlantic Treaty, petroleum products sold to a NATO force may be deducted from the total amount of petroleum products loaded in New Mexico.D. Copies of all documents supporting deductible sales must be retained for at least three years from the end of the calendar year in which the petroleum products were sold.E. Pursuant to Article IX, Section 8 of the North Atlantic Treaty, petroleum products sold to a member of a NATO force for the private use of that member and not for the use of the NATO force are not deductible and are subject to the petroleum products loading fee.F. Section 3.16.203.11 NMAC is applicable to sales made to a NATO force on or after July 1, 1995.N.M. Admin. Code § 3.16.203.11
12/31/96; 4/15/98; 3.16.203.11 NMAC - Rn, 3 NMAC 17.4.11 & A, 6/14/01