N.M. Code R. § 3.16.7.12 – Listing of Registered Indian Tribal Distributors

A. A person registered with the taxation and revenue department as a distributor under the Gasoline Tax Act and who is an Indian nation, tribe or pueblo or an agency or instrumentality thereof, or a corporation or other enterprise wholly owned by an Indian nation, tribe or pueblo or by one or more members thereof, may be designated only by the person’s own Indian nation, tribe or pueblo to be a “registered Indian tribal distributor”. For purposes of the deduction provided by Subsection E of Section 7-13-4 NMSA 1978, the person shall not be considered a “registered Indian tribal distributor” until the department is notified of the designation in writing on official letterhead, signed by the appropriate tribal official. Once the department has been notified that a person has been designated as a “registered Indian tribal distributor”, the designation shall remain in effect until the person is no longer a distributor or the designation is withdrawn by the Indian nation, tribe or pueblo.
B. The department will maintain a list of registered Indian tribal distributors and of certified distributors. The list will be made available to the public. Additions to and deletions from the list will be made promptly and the department shall answer all inquiries as to whether a particular person is a registered Indian tribal distributor.
[9/30/99; 3.16.7.12 NMAC - Rn & A, 3 NMAC 16.7.12, 6/14/01]
HISTORY OF 3.16.7 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History of Repealed Material: [RESERVED]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 16.7, Gasoline Tax - Registration as Distributor, Wholesaler or Retailer, filed 8/19/96.
3.16.7 NMAC, Gasoline Tax - Registration as Distributor, Wholesaler or Retailer, filed 6/1/01.