NMSA 1978, § 7-16A-5.1 — 7-16A-5.1

Manifest or bill of lading required when transporting
special fuels.
Every person transporting special fuels from a refinery or other facility at which
special fuel is produced, refined, manufactured, blended or compounded or from a
pipeline terminal in this state, importing special fuels into this state or exporting special
fuels from this state, other than by pipeline or in the fuel supply tanks of motor vehicles,
shall carry a manifest or bill of lading in form and content as prescribed by or acceptable
to the department. The manifest or bill of lading shall be signed by the consignor and by
every person accepting the special fuel or any part of it, with a notation as to the amount
accepted. If a manifest or bill of lading is not required to be carried by the terms of this
section, any person transporting special fuels without such a manifest or bill of lading
shall, upon demand, furnish proof acceptable to the department that the special fuels so
transported were legally acquired by a registered supplier who assumed liability for
payment of the tax imposed by the Special Fuels Supplier Tax Act.