N.M. Code R. § 3.16.4.11 – Deduction - Sales to a Non-united States Signatory of the North Atlantic Treaty - Proof of Sale

A. For purposes of Section 3.16.4.11 NMAC:
(1) “NATO signatory” means a nation, other than the United States, that is a contracting party to the North Atlantic Treaty;
(2) “NATO force” means any NATO signatory's military unit or force or civilian component thereof present in New Mexico in accordance with the North Atlantic Treaty; and
(3) “Member of a NATO force” means the military and civilian personnel of the NATO force and their dependents.
B. Pursuant to Article XI, Section 11 of the North Atlantic Treaty, gasoline sold to a NATO force may be deducted from the total amount of gasoline received in New Mexico.
C. [Reserved.]
D. Copies of all documents supporting deductible sales must be retained for at least three years from the end of the calendar year in which the gasoline was sold.
E. Pursuant to Article IX, Section 8 of the North Atlantic Treaty, gasoline sold to a member of a NATO force for the private use of that member and not for the use of the NATO force are not deductible and are subject to the gasoline tax.
F. Section 3.16.4.11 NMAC is applicable to sales made to a NATO force on or after July 1, 1995.
[12/22/95, 8/31/96, 4/15/98; 3.16.4.11 NMAC - Rn & A, 3 NMAC 16.4.11, 6/14/01]