Ethanol manufacturers receiving gasoline for use as denaturant in ethanol shall register as gasoline distributors pursuant to Section 7-13-7 NMSA 1978 to obtain that gasoline prior to the payment of tax.

[12/4/89, 8/31/96; 3.16.7.9 NMAC - Rn & A, 3 NMAC 16.7.9, 6/14/01]