NMSA 1978, § 7-16A-13 — 7-16A-13

Claim for refund or credit of special fuel excise tax paid;
on special fuel destroyed by fire, accident or acts of God before
retail sale; on special fuel previously received from a source other
than a refiner or pipeline terminal.

# A.

Upon the submission of proof satisfactory to the department, the department
shall allow a claim for refund or credit of any special fuel excise tax or special fuel
inventory tax paid on special fuel destroyed by fire, accident or acts of God while in the
possession of a supplier, bulk storage user or dealer.

# B.

Upon the submission of proof satisfactory to the department, a rack operator may
submit, and the department may allow, a claim for refund of a New Mexico tax paid on
special fuel previously received 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.

# C.

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

# D.

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