NMSA 1978, § 7-16A-13.1 — 7-16A-13.1

Claim for refund of special fuel excise tax paid on
special fuel.

# A.

Upon the submission of proof satisfactory to the department, a user of special
fuel may submit and the department may allow a claim for refund of tax paid on special
fuel used to propel a vehicle authorized by contract with the public education
department or with a public school district as a school bus, to propel a vehicle off-road,
to operate auxiliary equipment by a power take-off from the main engine or transmission
of a vehicle or to operate a non-automotive apparatus mounted on a vehicle when the
special fuel used for such purposes and the special fuel used to propel the vehicle on
the highways are drawn from a common supply tank. The vehicle must be registered
with the department. The user must be registered with the department for purposes of
reporting and paying gross receipts tax.

# B.

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.

# C.

The department may prescribe the documents necessary to support a claim for
refund pursuant to the provisions of this section. The department may prescribe the use
of types of monitoring or measuring equipment.