NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 2015 (1st S.S.), ch. 2, § 20.
Source: official source (NMSA chapter on nmonesource.com)
In this article (7 sections)
- 7-13A-1 · Short title
- 7-13A-2 · Definitions
- 7-13A-3 · 7-13A-3
- 7-13A-4 · Exemptions
- 7-13A-5 · 7-13A-5
- 7-13A-6 · Fee returns; payment of fee
- 7-13A-7 · 7-13A-7