N.M. Admin. Code § 3.16.300.9

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

Section 3.16.300.9 - RECORDS REQUIRED TO PROVE SALE TO UNITED STATES, NEW MEXICO OR INDIAN ENTITY

A. Proof of sale to the United States, the state of New Mexico, an Indian nation, tribe or pueblo or any agency or instrumentality thereof shall be furnished to the department on request by means of the following:

(1) documentation showing that the purchaser was the United States, the state of New Mexico, an Indian nation, tribe or pueblo or any agency or instrumentality thereof;

(2) a purchase order issued by the United States, the state of New Mexico, an Indian nation, tribe, or pueblo or any agency or instrumentality thereof; or

(3) an invoice showing that the alternative fuel was charged to the United States, the state of New Mexico, an Indian nation, tribe or pueblo or any agency or instrumentality thereof.

B. Copies of all documents supporting deductible or exempt sales must be retained for at least three years from the end of the calendar year in which the special fuel or alternative fuel was sold.

C. Section 3.16.300.9 NMAC is applicable to all sales of special fuel on or after January 1, 1993 and all sales of alternative fuel on or after January 1, 1996.

N.M. Admin. Code § 3.16.300.9

6/15/96; 3.16.300.9 NMAC - Rn, 3 NMAC 20.100.9 & A, 6/14/01