Persons using gasoline in the operation of dry cleaning establishments and in stoves or other gasoline burning appliances and persons using aviation gasoline solely in the operation of aircraft may buy gasoline for these purposes without dye upon proof to the department that they qualify to buy such gasoline. An application for such a permit shall establish to the satisfaction of the department that the applicant is in one of the classes entitled to purchase tax refund gasoline which has not been dyed.

[1/23/73, 8/31/96; 3.16.15.10 NMAC - Rn, 3 NMAC 16.15.10, 6/14/01]

HISTORY OF 3.16.15 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History of Repealed Material: [RESERVED]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 16.15, Gasoline Tax - Gasoline for Off-Highway Use - Adoption of Identifying Dye, filed 8/19/96.

3.16.15 NMAC, Gasoline Tax - Gasoline for Off-Highway Use - Adoption of Identifying Dye, filed 6/1/01.