NMSA 1978, § 7-13A-7 — 7-13A-7

Claim for refund of petroleum products loading fee on
products previously loaded from a source other than a refiner or
pipeline terminal.

# A.

Upon the submission of proof satisfactory to the department, a distributor may
claim, and the department may allow, a claim for refund of the petroleum products
loading fee paid on petroleum products previously loaded 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.

# B.

No person may submit claims for refund pursuant to this section more frequently
than quarterly. No claim for refund may be submitted or allowed on less than one
hundred gallons.

# C.

The department may prescribe the documents necessary to support a claim for
refund pursuant to the provisions of this section.