us-nm/stat
NMSA 1978, § 7-13-2.1 — When gasoline received and by whom
A.
Gasoline that is produced, refined, manufactured, blended or compounded at a
refinery in this state or stored at a pipeline terminal in this state by a person is received
by that person when it is loaded there into tank cars, tank trucks, tank wagons or other
types of transportation equipment, or when it is placed there into a tank or other
container from which sales or deliveries not involving transportation are made; however:
(1) when gasoline is delivered at the refinery or pipeline terminal to a person
registered as a distributor pursuant to the Gasoline Tax Act, then it is received there by
the distributor to whom it is delivered at the time of the delivery;
(2) when gasoline is delivered at the refinery or pipeline terminal to a person
not registered as a distributor pursuant to the Gasoline Tax Act for the account of a
person that is registered as a distributor, it is received there by the distributor for whose
account it is delivered at the time of delivery; and
(3) gasoline is not received when it is shipped from one refinery or pipeline
terminal to another refinery or pipeline terminal.
B.
Gasoline imported into New Mexico by any means other than in the fuel supply
tank of a motor vehicle or by pipeline is received at the time and place it is imported into
this state. The person who owns the gasoline at the time of importation receives the
gasoline at the time and place of importation unless the gasoline is delivered to a
person who is registered as a distributor pursuant to the Gasoline Tax Act, in which
case the distributor is deemed to have received the gasoline at the time and place of
importation.
C.
Any product other than gasoline that is blended in this state to produce gasoline
other than at a refinery or pipeline terminal is received by the person who is the owner
of the gasoline at the time and place the blending is completed.
D.
If gasoline is received within the exterior boundaries of an Indian reservation or
pueblo grant and the gasoline tax is not paid with respect to the gasoline by the person
receiving the gasoline within the exterior boundaries of the Indian reservation or pueblo
grant, the gasoline is also received when the gasoline is transported off the reservation
or pueblo grant by any means other than in the fuel supply tank of a motor vehicle. In
such a case, the person who owns the gasoline immediately after the time of
transportation off the reservation or pueblo grant or, if the gasoline is delivered to a
person registered as a distributor pursuant to the Gasoline Tax Act, the distributor
receives the gasoline at the time and place the gasoline is transported off the
reservation or pueblo grant.
Source: official text