NMSA 1978, § 7-13-17 — 7-13-17

Permit to purchase undyed gasoline for certain off-road
use and to claim refund of tax.

# A.

Any person using gasoline in the operation of a clothes cleaning establishment,
in stoves or other appliances burning gasoline, or operators of aircraft using aviation
gasoline exclusively in the operation of aircraft, upon proper showing of the permit
provided for in this section, may purchase gasoline to which dye has not been added
and may claim a refund thereon under the provisions of this section.

# B.

Upon submission of proof satisfactory to the department that the requirements of
this subsection have been met, the department shall allow a claim for refund of gasoline
tax paid on gasoline purchased and used in the manner described in Subsection A of
this section by holders of permits issued under this section. The individual purchases of
gasoline, other than that used for aviation fuel, must have been made in quantities of
fifty gallons or more. Purchasers of aviation fuel may accumulate invoices to reach the
fifty gallon minimum. No claim for refund may be presented or allowed on less than one
hundred gallons so purchased. The secretary may prescribe by regulation or instruction
the documents necessary to support a claim for refund made pursuant to the provisions
of this subsection.

# C.

The department shall create permits, in form and content as the secretary may
prescribe, that will allow persons to purchase gasoline to which dye has not been added
for the uses specified in Subsection A of this section. The secretary shall prescribe the
method by which a person may apply for a permit.

# D.

The secretary, upon notice and after hearing, may suspend for a period of up to
one year or revoke the gasoline tax refund permit of any person who makes any false
statement on an application for a permit or on a claim for refund made pursuant to the
provisions of this section, who uses the gasoline in a motor boat or in a vehicle
registered to operate on the highways of this state or who violates any other provision of
the Gasoline Tax Act.