N.M. Code R. § 3.16.14.11 – Timely Claim

A. A claim for refund of gasoline tax on tax refund gasoline must be filed within six (6) months of the date the gasoline was purchased and used. The department shall consider the postmark of the claim for refund as its date. The gasoline must have been used prior to the time the claim for refund is submitted. The following examples illustrate the effect of Section 7-13-17 NMSA 1978.
B. Example 1: C purchased fifty (50) gallons of tax refund gasoline on January 1. On July 10 of that same year, C bought a second fifty (50) gallons of tax refund gasoline. On the following July 20, C filed an application for a refund on one hundred (100) gallons. This refund will not be allowed since the first purchase was not within six (6) months of the date of the application for refund as required by Section 3.16.14.11 NMAC and the second purchase by itself does not meet the one hundred (100) gallon minimum required by Section 3.16.14.8.
C. Example 2: P purchased fifty (50) gallons of tax refund gasoline on January 1. On the following June 30, P purchased a second fifty (50) gallons of tax refund gasoline and on the same day filed an application for refund. The claim for refund will not be allowed unless P can show that all the gasoline was used before July 1 of that same year.
D. Example 3: D purchased fifty (50) gallons of tax refund non-aviation gasoline in January. D purchased another fifty (50) gallons in the following March. D used the one hundred (100) gallons of gasoline and filed a claim for refund in April of that same year. The refund will be made because:
(1) the individual purchases were of fifty (50) gallons each;
(2) the refund applies to one hundred (100) gallons of gasoline; and
(3) the one hundred (100) gallons of gasoline were used before the claim for refund was filed.
[6/13/84, 12/4/89, 8/31/96; 3.16.14.11 NMAC - Rn & A, 3 NMAC 16.14.11, 6/14/01]