1. A. Applicability. 20.2.92.402 NMAC applies to distributors of CNG, LNG, L-CNG, LPG, hydrogen and other types of gaseous transportation fuel used for transportation in New Mexico. The purpose of 20.2.92.402 NMAC is to identify the first fuel reporting entities, any subsequent fuel reporting entities, and the credit and deficit generator for gaseous transportation fuel. The first fuel reporting entity is responsible for initiating reporting for a given amount of transportation fuel within the CTFP-DMS per 20.2.92.504 NMAC and, by default, holds the status as the initial credit or deficit generator. The transfer of fuel reporting and credit and deficit generating status is prescribed in 20.2.92.402 NMAC.

2. B. Designation of the first fuel reporting entity.

   1. (1) For fossil CNG, LNG, L-CNG and LPG, the first fuel reporting entity is the owner of the fueling equipment at the facility where the transportation fuel is dispensed for use in a motor vehicle.
   2. (2) For bio-based CNG, LNG, L-CNG and LPG, the first fuel reporting entity is the producer or importer of the transportation fuel.

   3. (3) For natural gas that is a blend of fossil fuel and bio-based fuel, the first fuel reporting entity is the following:

      1. (a) For the fossil fuel component, the owner of the fuel supply equipment at the facility where the transportation fuel is dispensed for use in a motor vehicle.
      2. (b) For the bio-based fuel component, the producer or importer of the transportation fuel.
   4. (4) For hydrogen used as a transportation fuel, the first fuel reporting entity is the owner of the FSE station where the transportation fuel is dispensed for use, except that for renewable hydrogen, including the renewable portion of any blend with fossil hydrogen, the first fuel reporting entity is the producer or importer of the renewable hydrogen.
3. C. Credit or deficit generator status. Credit or deficit generator status belongs to the first fuel reporting entity designated in Subsection B of 20.2.92.402 NMAC.

4. D. Designating another regulated party as a fuel reporting entity. A fuel reporting entity may elect not to be the first fuel reporting entity for a given gaseous transportation fuel, provided that another regulated party has contractually agreed to be the fuel reporting entity for the transportation fuel on the fuel reporting entity’s behalf. The two fuel reporting entities shall agree by written contract that:

   1. (1) The original first fuel reporting entity shall not generate credits or deficits under Paragraphs (1) through Paragraph (5) of Subsection B of 20.2.92.402 NMAC. Instead, the original first fuel reporting entity shall provide the amount of transportation fuel dispensed, and other required information, to the contractually designated fuel reporting entity for the purpose of reporting and credit or deficit generation pursuant to 20.2.92 NMAC.
   2. (2) The contractually designated fuel reporting entity accepts all responsibilities as the first fuel reporting entity and as a credit or deficit generator pursuant to 20.2.92 NMAC, as applicable.

[20.2.92.402 NMAC - N, 04/01/2026]