A. Upon the submission of proof satisfactory to the department, the department shall allow a claim for refund or credit as provided in Sections 7-1-26 and 7-1-29 NMSA 1978 for tax paid on gasoline destroyed by fire, accident or acts of God while in the possession of a distributor, wholesaler or retailer.
B. Upon the submission of proof satisfactory to the department, a rack operator may submit, and the department may allow, a claim for refund of a New Mexico tax paid on gasoline previously received in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment.
C. No person may submit claims for refund pursuant to the provisions of this section more frequently than quarterly. No claim for refund may be submitted or allowed on less than one hundred gallons.
D. The department may prescribe the documents necessary to support a claim for refund pursuant to the provisions of this section.
History: 1953 Comp., § 72-27-10, enacted by Laws 1971, ch. 207, § 10; 1983, ch. 204, § 9; 1993, ch. 32, § 8; 2015 (1st S.S.), ch. 2, § 19.
The 2015 (1st S.S.) amendment, effective January 1, 2016, provided for a refund or credit of a New Mexico tax paid on gasoline previously received from a source other than a refiner or pipeline terminal in this state; in the catchline added "on gasoline previously received from a source other than a refiner or pipeline terminal"; added the subsection designation "A" preceding the previously undesignated language; and added Subsections B, C and D.
The 1993 amendment, effective June 18, 1993, substituted "to the department" and "department" for "to him" and "director", respectively.
Structure 2021 New Mexico Statutes
Section 7-13-1 - Gasoline tax; short title.
Section 7-13-2.1 - When gasoline received and by whom.
Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax".
Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.
Section 7-13-3.2 - Gasoline inventories.
Section 7-13-3.5 - Bond required of taxpayers.
Section 7-13-4 - Deductions; gasoline tax.
Section 7-13-5 - Tax returns; payment of tax.
Section 7-13-6 - Returns by wholesalers; exception.
Section 7-13-6.1 - Returns by retailers; requirements; exception.
Section 7-13-6.2 - Returns by rack operators; requirements.
Section 7-13-10 - Validation of pledges.
Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.
Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.