N.M. Code R. § 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History of Repealed Material: [RESERVED]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.