“USE” DEFINED: “Use” of gasoline occurs when it is consumed in the operation of an internal combustion engine or stove or when it becomes so adulterated in a dry cleaning process that it is no longer suitable for fuel.

[1/23/73, 8/31/96; 3.16.14.7 NMAC - Rn, 3 NMAC 16.14.7, 6/14/01]