N.M. Code R. § 3.16.15.8
B. In addition to grounds set forth in other regulations, any of the following violations may result in the suspension of the gasoline tax refund permit of a person pursuant to Section 3.16.13.9 NMAC:
(1) if dyed gasoline is found in a fuel tank of a vehicle licensed to be operated on the highway;
(2) if undyed gasoline is found in a storage container labeled “Tax Refund Gasoline”;
(3) if dyed gasoline is found in an unlabeled storage container; or
(4) if dyed gasoline is found in a fuel tank of a motor boat.
[1/23/73, 5/16/73, 8/31/96; 3.16.15.8 NMAC - Rn & A, 3 NMAC 16.15.8, 6/14/01]