No refund may be made under Section 7-13-11 NMSA 1978 unless the person claiming the refund notifies the department of the destruction of the gasoline within thirty (30) days of the actual destruction, and the claim for refund is made within six (6) months of the date of destruction.

[1/5/81, 8/31/96; 3.16.11.11 NMAC - Rn & A, 3 NMAC 16.11.11, 6/14/01]

HISTORY OF 3.16.11 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History of Repealed Material: [RESERVED]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 16.11, Gasoline Tax - Claim for Refund or Credit of Gasoline Tax Paid on Gasoline Destroyed by Fire, Accident or Acts of God Before Retail Sale, filed 8/19/96.

3.16.11 NMAC, Gasoline Tax - Claim for Refund or Credit of Gasoline Tax Paid on Gasoline Destroyed by Fire, Accident or Acts of God Before Retail Sale, filed 6/1/01.