This part applies to all distributors, wholesalers or retailers of gasoline and all persons dyeing gasoline to mark its off-highway use or claiming refunds of gasoline tax paid for gasoline not used in a motor boat or in a vehicle licensed to operate on the highways of this state.

[8/31/96; 3.16.15.2 NMAC - Rn, 3 NMAC 16.15.2, 6/14/01]