N.M. Code R. § 3.16.11.7
“Destroyed” includes being rendered unusable as fuel or as a cleaning fluid in some manner other than a “use” as defined in Section 3.16.14.7 NMAC.
[1/23/73, 8/31/96; 3.16.11.7 NMAC - Rn & A, 3 NMAC 16.11.7, 6/14/01]