When gasoline is used in any manner other than those set forth in Subsection A of Section 7-13-17 NMSA 1978 or for propelling vehicles on the highways or propelling boats, it shall be dyed using the dye specified by instruction of the department. If gasoline is not dyed when it is required to be dyed, then no deduction under Subsection D of Section 7-13-4 NMSA 1978 may be claimed with respect to that gasoline.

[9/30/99; 3.16.4.14 NMAC - Rn & A, 3 NMAC 16.4.14, 6/14/01]

HISTORY OF 3.16.4 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History of Repealed Material: [RESERVED]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 16.4, Gasoline Tax - Deductions, filed 8/19/96.

3.16.4 NMAC, Gasoline Tax - Deductions, filed 6/1/01.