N.M. Admin. Code § 3.16.4.14
Current through Register Vol. 36, No. 1, January 14, 2025
When gasoline is used in any manner other than those set forth in Subsection A of Section 7-13-17 NMSA 1978 or for propelling vehicles on the highways or propelling boats, it shall be dyed using the dye specified by instruction of the department. If gasoline is not dyed when it is required to be dyed, then no deduction under Subsection D of Section 7-13-4 NMSA 1978 may be claimed with respect to that gasoline.
N.M. Admin. Code § 3.16.4.14