No refund shall be made unless it appears to the satisfaction of the department that the entire price of the gasoline, including passed-on tax required by Subsection C of Section 7-13-3 NMSA 1978, has been paid.

[1/23/73, 8/31/96; 3.16.14.10 NMAC - Rn & A, 3 NMAC 16.14.10, 6/14/01]