TITLE 3: TAXATION
CHAPTER 16: MOTOR VEHICLE FUEL TAXES
PART 13: GASOLINE TAX - PERMIT TO PURCHASE
DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY
3.16.13.1 ISSUING AGENCY: Taxation and Revenue
Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box
630, Santa Fe NM 87504-0630
[8/31/96;
3.16.13.1 NMAC - Rn, 3 NMAC 16.13.1, 6/14/01]
3.16.13.2 SCOPE: This part applies to all distributors, wholesalers or
retailers of gasoline and all persons wishing to dye gasoline to mark its
off-highway use and to claim refunds of gasoline tax paid for gasoline not used
in a motor boat or in a vehicle licensed to operate on the highways of this
state.
[8/31/96;
3.16.13.2 NMAC - Rn, 3 NMAC 16.13.2, 6/14/01]
3.16.13.3 STATUTORY AUTHORITY: Section 9-11-6.2 NMSA
1978.
[8/31/96;
3.16.13.3 NMAC - Rn, 3 NMAC 16.13.3, 6/14/01]
3.16.13.4 DURATION: Permanent.
[8/31/96;
3.16.13.4 NMAC - Rn, 3 NMAC 16.13.4, 6/14/01]
3.16.13.5 EFFECTIVE DATE: 8/31/96, unless a later date is cited at the end of
a section, in which case the later date is the effective date.
[8/31/96;
3.16.13.5 NMAC - Rn &
A, 3 NMAC 16.13.5, 6/14/01]
3.16.13.6 OBJECTIVE: The objective of this part is to interpret, exemplify,
implement and enforce the provisions of the Gasoline Tax Act.
[8/31/96;
3.16.13.6 NMAC - Rn, 3 NMAC 16.13.6, 6/14/01]
3.16.13.7 DEFINITIONS: [Reserved.]
[8/31/96;
3.16.13.7 NMAC - Rn, 3 NMAC 16.13.7, 6/14/01]
3.16.13.8 PERMIT TO PURCHASE DYED GASOLINE:
A. Any person who desires to purchase gasoline dyed in
accordance with Section 7-13-18 NMSA 1978 and obtain
a refund of gasoline tax paid on the gasoline shall apply for and obtain a
permit from the department. An application for such a permit shall be on a form
provided by the department and shall contain the information and statements
required by Section 3.16.13.10 NMAC. No claim for
refund shall be honored until the applicant possesses a permit issued by the
department.
B. All applications for issuance of a refund permit shall be
signed by the permittee in the case of an individual,
a partner in the case of a partnership or an officer or authorized agent in the
case of a corporation.
[1/23/73,
8/31/96; 3.16.13.8 NMAC - Rn
& A, 3 NMAC 16.13.8, 6/14/01]
3.16.13.9 SUSPENSION OF PERMIT TO PURCHASE DYED GASOLINE:
A. Whenever the department has reason to believe that any
person has made a false statement on an application for a permit under Section
3.16.13.8 NMAC or on a claim for refund under Section
3.16.14.8 NMAC, has used tax refund gasoline in a
motor boat or in a vehicle licensed to operate on the highways of New Mexico or
has violated any other provision of the Gasoline Tax Act or the regulations
promulgated thereunder, the department shall schedule
a formal hearing pursuant to the provisions of Section 7-1-24 NMSA 1978 of the Tax Administration Act to determine
whether or not the person's permit to purchase tax refund gasoline should be
suspended.
B. The person shall be notified of the hearing. Notification
shall inform the permittee of suspected violations of
particular provisions of the Gasoline Tax Act and shall briefly advise the permittee of the procedures employed in formal hearings and
of remedies subsequent to the formal hearing if the permit is suspended. At the
end of the hearing, or within thirty (30) days thereafter, the department shall
enter a written decision and order.
C. The department may schedule an informal conference with
the person before holding the formal hearing.
[1/23/73,
8/31/96; 3.16.13.9 NMAC - Rn
& A, 3 NMAC 16.13.9, 6/14/01]
3.16.13.10 EQUIPMENT LIST REQUIRED:
A. As part of the application for a gasoline tax refund
permit, each person is required to submit to the department a written list of
the machinery or equipment which will consume tax refund fuel. The description,
year, make, model and motor number or serial number of each item of machinery
or equipment shall be included in the list.
B. Each person holding a refund permit must file annually,
within thirty (30) days of the end of the calendar year, a list of changes on
the equipment list, stating the description, year, make, model and motor number
or serial number of each item of equipment added or deleted and the place of
purchase or lease or bailment, as the case may be, of each of the items of
machinery or equipment added.
C. Upon notice and after a hearing as described in Section 3.16.13.9 NMAC, the
department may suspend the gasoline tax refund permit of any person who fails
to file an updated equipment list.
[1/23/73,
8/31/96; 3.16.13.10 NMAC - Rn
& A, 3 NMAC 16.13.10, 6/14/01]
HISTORY
OF 3.16.13 NMAC:
Pre-NMAC History: The material in this part was derived from
that previously filed with the State Records Center:
BOR 73-1, Regulations in Effect and
Pertaining to the New Mexico Gasoline Tax Act, 1/1/73, filed 1/23/73.
R.D.
7-13-1, Regulations Pertaining to the Gasoline Tax Act, Sections 7-13-1 to
7-13-9, 7-13-11 to 7-13-16 NMSA 1978, 12/8/80, filed
1/5/81.
R.D.
Rule No. 7-13-1, Regulation Pertaining to the Gasoline Tax Act, Chapter 7,
Article 13 NMSA 1978, Laws of 1983, Chapter 204,
filed 6/13/84.
TRD
Rule 13-89, Regulations Pertaining to the Gasoline Tax Act, Chapter 7, Article
13 NMSA 1978, filed 12/4/89.
TRD
Rule GAS-93, Regulations Pertaining to the Gasoline Tax Act, Chapter 7, Article
13 NMSA 1978, filed 12/13/93.
History of Repealed Material: [RESERVED]
NMAC History:
3
NMAC 16.12, Gasoline Tax - Permit to Purchase Dyed
Gasoline and Apply for Refund of Tax on Gasoline Use Off-Highway, filed
8/19/96.
3.16.12
NMAC, Gasoline Tax - Permit to Purchase Dyed Gasoline
and Apply for Refund of Tax on Gasoline Use Off-Highway, filed 6/1/01.