NMSA 1978, § 7-13-12 — 7-13-12

Manifest or bill of lading required when transporting
gasoline.
Every person transporting gasoline from a refinery or pipeline terminal in this state,
importing gasoline into this state or exporting gasoline from this state, other than by
pipeline or in the fuel supply tanks of motor vehicles, shall carry a manifest or bill of
lading in form and content as prescribed by or acceptable to the department. The
manifest or bill of lading shall be signed by the consignor and by every person accepting
the gasoline or any part of it, with a notation as to the amount accepted. If a manifest or
bill of lading is not required to be carried by the terms of this section, any person
transporting gasoline without such a manifest or bill of lading shall, upon demand,
furnish proof acceptable to the department that the gasoline so transported was legally
acquired by a registered distributor who assumed liability for payment of the tax
imposed by the Gasoline Tax Act.