New Mexico Administrative Code Title 3 — Taxation

241 sections.

• 3.1.1 3.1.1 NMAC — GENERAL PROVISIONS
• 3.1.2 3.1.2 NMAC — PROMULGATION OF REGULATIONS
• 3.1.3 3.1.3 NMAC — DISCLOSURE OF TAXPAYER INFORMATION
• 3.1.4 3.1.4 NMAC — FILING
• 3.1.5 3.1.5 NMAC — RECORDS
• 3.1.6 3.1.6 NMAC — ASSESSMENT
• 3.1.7 3.1.7 NMAC — PROTEST
• 3.1.8 3.1.8 NMAC — HEARINGS
• 3.1.9 3.1.9 NMAC — REFUND
• 3.1.10 3.1.10 NMAC — COLLECTIONS
• 3.1.11 3.1.11 NMAC — PENALTIES
• 3.1.12 3.1.12 NMAC — MISCELLANEOUS PROVISIONS
• 3.2.1 3.2.1 NMAC — GENERAL PROVISIONS
• 3.2.2 3.2.2 NMAC — DATE PAYMENT DUE
• 3.2.4 3.2.4 NMAC — IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX"
• 3.2.5 3.2.5 NMAC — PRESUMPTION OF TAXABILITY
• 3.2.6 3.2.6 NMAC — SEPARATELY STATING THE GROSS RECEIPTS TAX
• 3.2.10 3.2.10 NMAC — IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX"
• 3.2.11 3.2.11 NMAC — PRESUMPTION OF TAXABILITY AND VALUE
• 3.2.12 3.2.12 NMAC — LIABILITY OF USER FOR PAYMENT OF COMPENSATING TAX
• 3.2.13 3.2.13 NMAC — AGENTS FOR COLLECTION OF COMPENSATING TAX - DUTIES
• 3.2.20 3.2.20 NMAC — GOVERNMENTAL GROSS RECEIPTS
• 3.2.21 3.2.21 NMAC — IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
• 3.2.100 3.2.100 NMAC — EXEMPTIONS
• 3.2.101 3.2.101 NMAC — EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES
• 3.2.102 3.2.102 NMAC — EXEMPTION - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS
• 3.2.103 3.2.103 NMAC — EXEMPTIONS – COMPENSATING TAX – CERTAIN ORGANIZATIONS
• 3.2.104 3.2.104 NMAC — EXEMPTION - GROSS RECEIPTS TAX - CERTAIN NONPROFIT FACILITIES
• 3.2.105 3.2.105 NMAC — EXEMPTION - GROSS RECEIPTS TAX - WAGES
• 3.2.106 3.2.106 NMAC — EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS
• 3.2.107 3.2.107 NMAC — EXEMPTION - GROSS RECEIPTS TAX - LIVESTOCK FEEDING
• 3.2.108 3.2.108 NMAC — EXEMPTION - GROSS RECEIPTS TAX - CERTAIN RECEIPTS OF HOMEOWNERS
• 3.2.109 3.2.109 NMAC — EXEMPTION - GROSS RECEIPTS TAX - VEHICLES
• 3.2.110 3.2.110 NMAC — EXEMPTION - GROSS RECEIPTS TAX - BOATS
• 3.2.111 3.2.111 NMAC — EXEMPTION - COMPENSATING TAX - VEHICLES
• 3.2.112 3.2.112 NMAC — EXEMPTION - GROSS RECEIPTS TAX - INSURANCE COMPANIES
• 3.2.113 3.2.113 NMAC — EXEMPTION - GROSS RECEIPTS TAX - DIVIDENDS AND INTEREST
• 3.2.114 3.2.114 NMAC — EXEMPTION - GROSS RECEIPTS AND COMPENSATING TAX - FUEL
• 3.2.115 3.2.115 NMAC — EXEMPTION - COMPENSATING TAX - PERSONAL EFFECTS
• 3.2.116 3.2.116 NMAC — EXEMPTION – GROSS RECEIPTS TAX – OCCASIONAL SALE OF PROPERTY OR SERVICES
• 3.2.117 3.2.117 NMAC — EXEMPTION – GROSS RECEIPTS TAX – CERTAIN ORGANIZATIONS
• 3.2.118 3.2.118 NMAC — EXEMPTION - COMPENSATING TAX - RAILROAD EQUIPMENT AND AIRCRAFT
• 3.2.119 3.2.119 NMAC — EXEMPTION - GROSS RECEIPTS TAX AND COMPENSATING TAX - RESALE
• 3.2.121 3.2.121 NMAC — EXEMPTION - GROSS RECEIPTS TAX - PRODUCTS SUBJECT TO OIL AND GAS
• 3.2.123 3.2.123 NMAC — EXEMPTION - GROSS RECEIPTS TAX - NATURAL RESOURCES SUBJECT TO
• 3.2.124 3.2.124 NMAC — EXEMPTION - GROSS RECEIPTS TAX - OIL AND GAS CONSUMED IN THE
• 3.2.126 3.2.126 NMAC — EXEMPTION - COMPENSATING TAX - USE OF ELECTRICITY IN THE
• 3.2.127 3.2.127 NMAC — EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS
• 3.2.128 3.2.128 NMAC — EXEMPTION - GROSS RECEIPTS TAX - PURSES AND JOCKEY REMUNERATION
• 3.2.129 3.2.129 NMAC — EXEMPTION - GROSS RECEIPTS TAX - RELIGIOUS ACTIVITIES
• 3.2.200 3.2.200 NMAC — LOCAL OPTION TAXES
• 3.2.201 3.2.201 NMAC — NONTAXABLE TRANSACTION CERTIFICATES, FARMERS' AND RANCHERS' STATEMENTS AND OTHER EVIDENCE REQUIRED TO ENTITLE PERSONS TO DEDUCTIONS
• 3.2.202 3.2.202 NMAC — SUSPENSION OF THE RIGHT TO USE A NONTAXABLE TRANSACTION CERTIFICATE
• 3.2.203 3.2.203 NMAC — DEDUCTIONS
• 3.2.204 3.2.204 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALES TO MANUFACTURERS
• 3.2.205 3.2.205 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR RESALE
• 3.2.206 3.2.206 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF A SERVICE FOR RESALE
• 3.2.207 3.2.207 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL
• 3.2.208 3.2.208 NMAC — DEDUCTION - GROSS RECEIPTS TAX - LEASE FOR SUBSEQUENT LEASE
• 3.2.209 3.2.209 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF CONSTRUCTION MATERIALS
• 3.2.210 3.2.210 NMAC — DEDUCTION - GROSS RECEIPTS TAX - CONSTRUCTION PURPOSES
• 3.2.211 3.2.211 NMAC — DEDUCTION – GROSS RECEIPTS TAX – SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES
• 3.2.212 3.2.212 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALES TO GOVERNMENTAL AGENCIES
• 3.2.213 3.2.213 NMAC — DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE
• 3.2.214 3.2.214 NMAC — DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE
• 3.2.215 3.2.215 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-
• 3.2.216 3.2.216 NMAC — DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS
• 3.2.217 3.2.217 NMAC — DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING
• 3.2.218 3.2.218 NMAC — DEDUCTION – GROSS RECEIPTS TAX – SALES TO CERTAIN ORGANIZATIONS
• 3.2.219 3.2.219 NMAC — DEDUCTION - GROSS RECEIPTS TAX - CERTAIN LOAN CHARGES
• 3.2.220 3.2.220 NMAC — DEDUCTION - GROSS RECEIPTS TAX - AGRICULTURAL IMPLEMENTS -
• 3.2.221 3.2.221 NMAC — DEDUCTION - GROSS RECEIPTS TAX - PUBLICATION SALES
• 3.2.222 3.2.222 NMAC — DEDUCTION - GROSS RECEIPTS TAX - NEWSPAPERS SALES
• 3.2.223 3.2.223 NMAC — DEDUCTION - GROSS RECEIPTS TAX - CHEMICALS AND REAGENTS
• 3.2.225 3.2.225 NMAC — DEDUCTION - GROSS RECEIPTS TAX - COMMISSIONS
• 3.2.226 3.2.226 NMAC — DEDUCTION - GROSS RECEIPTS TAX - CERTAIN REAL ESTATE TRANSACTIONS
• 3.2.227 3.2.227 NMAC — DEDUCTION - GROSS RECEIPTS TAX - REFUNDS - UNCOLLECTIBLE DEBTS
• 3.2.228 3.2.228 NMAC — DEDUCTION - GROSS RECEIPTS TAX - WARRANTY OBLIGATIONS
• 3.2.229 3.2.229 NMAC — DEDUCTION - GROSS RECEIPTS TAX - ADMINISTRATIVE AND ACCOUNTING SERVICES
• 3.2.230 3.2.230 NMAC — DEDUCTION - GROSS RECEIPTS TAX - RENTAL OR LEASE OF VEHICLES USED IN INTERSTATE COMMERCE
• 3.2.231 3.2.231 NMAC — DEDUCTION - GROSS RECEIPTS TAX - TRADE-IN ALLOWANCE
• 3.2.232 3.2.232 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF PROSTHETIC DEVICES
• 3.2.234 3.2.234 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF PRESCRIPTION DRUGS
• 3.2.235 3.2.235 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED
• 3.2.237 3.2.237 NMAC — DEDUCTION - COMPENSATING TAX
• 3.2.238 3.2.238 NMAC — DEDUCTION - COMPENSATING TAX - USE OF TANGIBLE PERSONAL PROPERTY FOR LEASING
• 3.2.239 3.2.239 NMAC — DEDUCTION - GROSS RECEIPTS TAX - FUNDRAISING
• 3.2.240 3.2.240 NMAC — DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE
• 3.2.241 3.2.241 NMAC — DEDUCTION – GROSS RECEIPTS TAX – RECEIPTS OF HEALTH CARE PRACTITIONERS
• 3.2.242 3.2.242 NMAC — DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
• 3.2.247 3.2.247 NMAC — DEDUCTION - GROSS RECEIPTS TAX - SOLAR ENERGY SYSTEMS
• 3.2.248 3.2.248 NMAC — DEDUCTION - GROSS RECEIPTS TAX - MEDICAL TREATMENT OF CATTLE
• 3.2.249 3.2.249 NMAC — DEDUCTION - GROSS RECEIPTS TAX - LEASING OF CONSTRUCTION EQUIPMENT
• 3.2.250 3.2.250 NMAC — DEDUCTION – GROSS RECEIPTS AND COMPENSATING TAXES – LOCOMOTIVE FUEL
• 3.2.300 3.2.300 NMAC — CREDIT - GROSS RECEIPTS TAX - SERVICES
• 3.2.301 3.2.301 NMAC — CREDIT - COMPENSATING TAX
• 3.2.302 3.2.302 NMAC — CREDIT - GROSS RECEIPTS TAX - SERVICE FOR RESALE
• 3.2.303 3.2.303 NMAC — CREDIT – GROSS RECEIPTS TAX – LEGAL SERVICES FOR WILDLIFE COMPENSATION RECOVERY
• 3.2.304 3.2.304 NMAC — CREDIT – GROSS RECEIPTS TAX – SALE OF DYED SPECIAL FUEL USED FOR AGRICULTURAL PURPOSES
• 3.3.1 3.3.1 NMAC — GENERAL PROVISIONS
• 3.3.2 3.3.2 NMAC — WITHHOLDING WAGES AND UNEARNED INCOME
• 3.3.3 3.3.3 NMAC — IMPOSITION AND LEVY OF TAX
• 3.3.4 3.3.4 NMAC — EXEMPTIONS
• 3.3.5 3.3.5 NMAC — OIL AND GAS PROCEEDS WITHHOLDING
• 3.3.7 3.3.7 NMAC — INDIVIDUAL INCOME TAX
• 3.3.11 3.3.11 NMAC — TAX CREDIT: INCOME ALLOCATION AND APPORTIONMENT
• 3.3.12 3.3.12 NMAC — TAXPAYER RETURNS; PAYMENT OF TAX
• 3.3.13 3.3.13 NMAC — TAX REBATES AND CREDITS
• 3.3.14 3.3.14 NMAC — NEW SOLAR MARKET DEVELOPMENT INCOME TAX CREDIT
• 3.3.20 3.3.20 NMAC — RENTS AND ROYALTIES
• 3.3.28 3.3.28 NMAC — SOLAR MARKET DEVELOPMENT TAX CREDIT
• 3.3.29 3.3.29 NMAC — SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS
• 3.3.30 3.3.30 NMAC — SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS
• 3.3.31 3.3.31 NMAC — APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT [EXPIRED]
• 3.3.32 3.3.32 NMAC — CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS
• 3.3.33 3.3.33 NMAC — CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS
• 3.3.34 3.3.34 NMAC — 2015 SUSTAINABLE BUILDING TAX CREDIT
• 3.3.35 3.3.35 NMAC — 2021 SUSTAINABLE BUILDING TAX CREDIT
• 3.3.36 3.3.36 NMAC — CLEAN CAR PERSONAL INCOME TAX CREDIT
• 3.3.37 3.3.37 NMAC — CLEAN CAR CHARGING UNIT TAX CREDIT
• 3.4.1 3.4.1 NMAC — GENERAL PROVISIONS
• 3.4.3 3.4.3 NMAC — IMPOSITION AND LEVY OF TAXES
• 3.4.9 3.4.9 NMAC — PAYMENT OF TAX
• 3.4.10 3.4.10 NMAC — RETURNS AND REPORTING METHODS
• 3.4.14 3.4.14 NMAC — TAX CREDITS
• 3.4.16 3.4.16 NMAC — SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS
• 3.4.17 3.4.17 NMAC — SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS
• 3.4.18 3.4.18 NMAC — APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT [EXPIRED]
• 3.4.19 3.4.19 NMAC — CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS
• 3.4.20 3.4.20 NMAC — CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS
• 3.4.21 3.4.21 NMAC — 2015 SUSTAINABLE BUILDING TAX CREDIT
• 3.4.22 3.4.22 NMAC — 2021 SUSTAINABLE BUILDING TAX CREDIT
• 3.4.23 3.4.23 NMAC — CLEAN CAR CORPORATE INCOME TAX CREDIT
• 3.4.24 3.4.24 NMAC — CLEAN CAR CHARGING UNIT TAX CREDIT
• 3.5.1 3.5.1 NMAC — GENERAL PROVISIONS
• 3.5.3 3.5.3 NMAC — ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL
• 3.5.4 3.5.4 NMAC — WHEN TAXABLE IN ANOTHER STATE
• 3.5.5 3.5.5 NMAC — ALLOCATION OF CERTAIN NONBUSINESS INCOME
• 3.5.10 3.5.10 NMAC — APPORTIONMENT OF BUSINESS INCOME
• 3.5.11 3.5.11 NMAC — PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
• 3.5.12 3.5.12 NMAC — VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
• 3.5.13 3.5.13 NMAC — DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
• 3.5.14 3.5.14 NMAC — PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
• 3.5.15 3.5.15 NMAC — DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR
• 3.5.16 3.5.16 NMAC — SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
• 3.5.17 3.5.17 NMAC — DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR
• 3.5.18 3.5.18 NMAC — DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE
• 3.5.19 3.5.19 NMAC — EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT
• 3.5.21 3.5.21 NMAC — CONSTRUCTION OF ACT
• 3.6.1 3.6.1 NMAC — GENERAL PROVISIONS
• 3.6.3 3.6.3 NMAC — COUNTY INVOLVEMENT IN PROPERTY TAX
• 3.6.4 3.6.4 NMAC — VALUATION
• 3.6.5 3.6.5 NMAC — CLASSIFICATION OF PROPERTY
• 3.6.6 3.6.6 NMAC — PROVISIONS FOR IMPOSITION OF TAX – APPLICABILITY
• 3.6.7 3.6.7 NMAC — ADMINISTRATIVE PROVISIONS
• 3.6.50 3.6.50 NMAC — PROCEDURES FOR COUNTY TREASURERS
• 3.7.2 3.7.2 NMAC — COPPER AD VALOREM TAX
• 3.8.1 3.8.1 NMAC — GENERAL PROVISIONS
• 3.8.2 3.8.2 NMAC — PERSONAL REPRESENTATIVE
• 3.8.3 3.8.3 NMAC — CREDIT FOR TAX PAID TO OTHER STATE
• 3.8.4 3.8.4 NMAC — NONRESIDENT
• 3.8.5 3.8.5 NMAC — FEDERAL EXTENSION
• 3.8.8 3.8.8 NMAC — CERTIFICATE
• 3.8.10 3.8.10 NMAC — LIEN
• 3.8.12 3.8.12 NMAC — PAYMENT OF ESTATE TAX
• 3.9.1 3.9.1 NMAC — GENERAL PROVISIONS
• 3.9.2 3.9.2 NMAC — SHIPMENT OF UNSTAMPED CIGARETTES IN NEW MEXICO
• 3.11.4 3.11.4 NMAC — SALE OR TRANSFER OF VEHICLES
• 3.12.1 3.12.1 NMAC — GENERAL PROVISIONS
• 3.12.5 3.12.5 NMAC — EXEMPTION FROM TAX
• 3.12.6 3.12.6 NMAC — TAX RATE FOR MOTOR VEHICLE OTHER THAN BUSES - REDUCTION OF RATE FOR ONE-WAY HAULS
• 3.12.9 3.12.9 NMAC — PAYMENT TO DEPARTMENT - RECORDKEEPING REQUIREMENTS
• 3.12.10 3.12.10 NMAC — ANNUAL FILING FEE
• 3.12.11 3.12.11 NMAC — ANNUAL SAFETY AND TRAINING FEE -- SCHEDULE -- DISTRIBUTION
• 3.12.12 3.12.12 NMAC — WEIGHT DISTANCE TAX IDENTIFICATION PERMIT
• 3.12.13 3.12.13 NMAC — CIVIL PENALTIES - FAILURE TO CORRECTLY REPORT
• 3.12.99 3.12.99 NMAC — SPECIAL FUEL USER PERMITS
• 3.12.100 3.12.100 NMAC — TRIP TAX - GENERAL PROVISIONS
• 3.12.101 3.12.101 NMAC — TRIP TAX - PERMITS
• 3.13.1 3.13.1 NMAC — GENERAL PROVISIONS
• 3.13.2 3.13.2 NMAC — INVESTMENT TAX CREDIT
• 3.13.3 3.13.3 NMAC — CALL CENTER EQUIPMENT TAX CREDIT
• 3.13.4 3.13.4 NMAC — RURAL JOB TAX CREDIT
• 3.13.5 3.13.5 NMAC — TECHNOLOGY JOBS TAX CREDIT
• 3.13.6 3.13.6 NMAC — RESEARCH AND DEVELOPMENT SMALL BUSINESS TAX CREDIT
• 3.13.7 3.13.7 NMAC — ALTERNATIVE ENERGY PRODUCT MANUFACTURERS TAX CREDIT
• 3.13.8 3.13.8 NMAC — OTHER TAX CREDITS
• 3.13.9 3.13.9 NMAC — FILM PRODUCTION TAX CREDIT
• 3.13.19 3.13.19 NMAC — RENEWABLE ENERGY PRODUCTION TAX CREDIT
• 3.13.20 3.13.20 NMAC — LAND CONSERVATION INCENTIVES TAX CREDIT
• 3.13.21 3.13.21 NMAC — BIODIESEL BLENDING FACILITY TAX CREDIT
• 3.15.100 3.15.100 NMAC — STATE FRANCHISE TAXES
• 3.16.1 3.16.1 NMAC — GASOLINE TAX - GENERAL PROVISIONS
• 3.16.3 3.16.3 NMAC — GASOLINE TAX - IMPOSITION AND RATE OF TAX
• 3.16.4 3.16.4 NMAC — GASOLINE TAX - DEDUCTIONS
• 3.16.5 3.16.5 NMAC — GASOLINE TAX - TAX RETURNS AND PAYMENT OF TAX
• 3.16.6 3.16.6 NMAC — GASOLINE TAX - RETURNS BY WHOLESALERS - EXCEPTION
• 3.16.7 3.16.7 NMAC — GASOLINE TAX - REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER
• 3.16.8 3.16.8 NMAC — GASOLINE TAX - RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE
• 3.16.11 3.16.11 NMAC — GASOLINE TAX - CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD
• 3.16.12 3.16.12 NMAC — GASOLINE TAX - MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE
• 3.16.13 3.16.13 NMAC — GASOLINE TAX - PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY
• 3.16.14 3.16.14 NMAC — GASOLINE TAX - CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY
• 3.16.15 3.16.15 NMAC — GASOLINE TAX - GASOLINE FOR OFF-HIGHWAY USE - ADDITION OF IDENTIFYING DYE
• 3.16.100 3.16.100 NMAC — SPECIAL FUELS TAX - GENERAL PROVISIONS
• 3.16.101 3.16.101 NMAC — SPECIAL FUELS TAX - "RECEIVED"
• 3.16.102 3.16.102 NMAC — SPECIAL FUELS TAX - EXCLUSION
• 3.16.103 3.16.103 NMAC — SPECIAL FUELS TAX - DUE DATE
• 3.16.104 3.16.104 NMAC — SPECIAL FUELS TAX - INVENTORY
• 3.16.107 3.16.107 NMAC — SPECIAL FUELS TAX - BULK STORAGE
• 3.16.108 3.16.108 NMAC — SPECIAL FUELS TAX - RETURNS
• 3.16.109 3.16.109 NMAC — SPECIAL FUELS TAX - CALCULATION OF EXCISE TAX
• 3.16.110 3.16.110 NMAC — SPECIAL FUELS TAX - COMPUTATION
• 3.16.111 3.16.111 NMAC — SPECIAL FUELS TAX - DETERMINATION OF AMOUNT PAID
• 3.16.112 3.16.112 NMAC — SPECIAL FUELS TAX - DESTRUCTION
• 3.16.113 3.16.113 NMAC — SPECIAL FUELS TAX - REGISTRATION
• 3.16.114 3.16.114 NMAC — SPECIAL FUELS TAX - SECURITY
• 3.16.115 3.16.115 NMAC — SPECIAL FUELS TAX - OFF-LOADING NOT A VIOLATION IN CERTAIN CASES
• 3.16.118 3.16.118 NMAC — SPECIAL FUELS TAX - REFUNDS
• 3.16.200 3.16.200 NMAC — PETROLEUM PRODUCTS LOADING FEE - GENERAL PROVISIONS
• 3.16.202 3.16.202 NMAC — PETROLEUM PRODUCTS LOADING FEE - IMPOSITION AND RATES OF FEES
• 3.16.203 3.16.203 NMAC — PETROLEUM PRODUCTS LOADING FEE - EXEMPTIONS
• 3.16.204 3.16.204 NMAC — PETROLEUM PRODUCTS LOADING FEE - DEDUCTION - GASOLINE OR OTHER FUELS RETURNED
• 3.16.205 3.16.205 NMAC — PETROLEUM PRODUCTS LOADING FEE - FEE RETURNS AND PAYMENTS
• 3.16.300 3.16.300 NMAC — ALTERNATIVE FUELS - EXCLUSIONS, EXEMPTIONS AND DEDUCTIONS
• 3.16.302 3.16.302 NMAC — ALTERNATIVE FUELS - REGISTRATION, LICENSES AND PERMITS
• 3.18.1 3.18.1 NMAC — GENERAL PROVISIONS
• 3.18.3 3.18.3 NMAC — IMPOSITION OF TAX--RATES
• 3.18.4 3.18.4 NMAC — TAXES IMPOSED AND LEVIED
• 3.18.5 3.18.5 NMAC — METHOD OF DETERMINING VALUE
• 3.18.6 3.18.6 NMAC — VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD
• 3.18.7 3.18.7 NMAC — PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND
• 3.19.4 3.19.4 NMAC — VALUE OF MINERALS
• 3.21.5 3.21.5 NMAC — INTERSTATE TELECOMMUNICATIONS
• 3.21.6 3.21.6 NMAC — 911
• 3.21.7 3.21.7 NMAC — LOCAL EXCHANGE
• 3.25.2 3.25.2 NMAC — EFFECTIVE DATE OF ASSESSMENT
• 3.25.3 3.25.3 NMAC — PENALTIES
• 3.28.2 3.28.2 NMAC — STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION
• 3.29.13 3.29.13 NMAC — ENVIRONMENTAL IMPROVEMENT ACT
• 3.29.14 3.29.14 NMAC — GAMING TAXES