A. As used in Section 7-13-8 NMSA 1978 and in Part 3.16.8 NMAC:

(1) “pipeline company” means any person who owns or operates a pipeline for the transportation of petroleum products, including natural gas;

(2) “producer” means any person regularly engaged in the production of petroleum products, including natural gas, by drilling or operating wells for that purpose;

(3) “recognized” means publicly holding oneself out as and generally known to be engaged in the specified activity;

(4) “refiner” means any person regularly engaged in refining petroleum products, including natural gas, to separate the components thereof for sale;

(5) “seller of gasoline” means a distributor, wholesaler or retailer as defined in Subsections C, S and O of Section 7-13-2 NMSA 1978; and

(6) “store” includes storing for any purpose including, but not limited to, storing for resale, storing while awaiting consumption, storing in the tank of a motor vehicle and storing while awaiting transportation.

B. The above definitions shall be construed so that a person may be a producer, refiner, pipeline company and seller of gasoline all at the same time.

[8/31/96; 3.16.8.7 NMAC - Rn & A, 3 NMAC 16.8.7, 6/14/01]

HISTORY OF 3.16.8 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History of Repealed Material: [RESERVED]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 16.8, Gasoline Tax - Restrictions on Storage and Use of Drip Gasoline, filed 8/19/96.

3.16.8 NMAC, Gasoline Tax - Restrictions on Storage and Use of Drip Gasoline, filed 6/1/01.