CHAPTER 16: MOTOR VEHICLE FUEL TAXES
PART 12: GASOLINE TAX - MANIFEST OR BILL OF
LADING REQUIRED WHEN TRANSPORTING GASOLINE
3.16.12.1 ISSUING AGENCY: Taxation and Revenue
Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box
630, Santa Fe NM 87504-0630
[8/31/96;
3.16.12.1 NMAC - Rn, 3 NMAC 16.12.1, 6/14/01]
3.16.12.2 SCOPE: This part applies to all distributors, wholesalers or
retailers of gasoline and all persons transporting, importing or exporting
gasoline, other than by pipeline.
[8/31/96;
3.16.12.2 NMAC - Rn, 3 NMAC 16.12.2, 6/14/01]
3.16.12.3 STATUTORY AUTHORITY: Section 9-11-6.2 NMSA
1978.
[8/31/96;
3.16.12.3 NMAC - Rn, 3 NMAC 16.12.3, 6/14/01]
3.16.12.4 DURATION: Permanent.
[8/31/96;
3.16.12.4 NMAC - Rn, 3 NMAC 16.12.4, 6/14/01]
3.16.12.5 EFFECTIVE DATE: 8/31/96, unless a later date is cited at the end of
a section, in which case the later date is the effective date.
[8/31/96;
3.16.12.5 NMAC - Rn &
A, 3 NMAC 16.12.5, 6/14/01]
3.16.12.6 OBJECTIVE: The objective of this part is to interpret, exemplify,
implement and enforce the provisions of the Gasoline Tax Act.
[8/31/96;
3.16.12.6 NMAC - Rn, 3 NMAC 16.12.6, 6/14/01]
3.16.12.7 DEFINITIONS: [Reserved.]
[8/31/96;
3.16.12.7 NMAC - Rn, 3 NMAC 16.12.7, 6/14/01]
3.16.12.8 MANIFEST OR BILL OF LADING:
A. A manifest or bill of lading shall be satisfactory if it
contains the following information and is signed by the consignor:
(1)
the type and amount of gasoline originally
shipped;
(2) the amount of
gasoline accepted by the company or consignee as certified by the signature of
the consignee or consignees;
(3) the date and
place of shipment; and
(4) the name of the
carrier.
B. The consignor is required to retain these manifests or
bills of lading for three years from the end of the calendar year in which the
gasoline is transported within, imported into or exported from New Mexico.
[1/23/73,
8/31/96; 3.16.12.8 NMAC - Rn,
3 NMAC 16.12.8, 6/14/01]
HISTORY
OF 3.16.12 NMAC:
Pre-NMAC History: The material in this part was derived from
that previously filed with the State Records Center:
BOR 73-1, Regulations in Effect and
Pertaining to the New Mexico Gasoline Tax Act, 1/1/73, filed 1/23/73.
R.D.
7-13-1, Regulations Pertaining to the Gasoline Tax Act, Sections 7-13-1 to
7-13-9, 7-13-11 to 7-13-16 NMSA 1978, 12/8/80, filed
1/5/81.
R.D.
Rule No. 7-13-1, Regulation Pertaining to the Gasoline Tax Act, Chapter 7,
Article 13 NMSA 1978, Laws of 1983, Chapter 204,
filed 6/13/84.
TRD
Rule 13-89, Regulations Pertaining to the Gasoline Tax Act, Chapter 7, Article
13 NMSA 1978, filed 12/4/89.
TRD
Rule GAS-93, Regulations Pertaining to the Gasoline Tax Act, Chapter 7, Article
13 NMSA 1978, filed 12/13/93.
History of Repealed Material: [RESERVED]
NMAC History:
3
NMAC 16.12, Gasoline Tax - Manifest or Bill of Lading
Required When Transporting Gasoline, filed 8/19/96.
3.16.12
NMAC, Gasoline Tax - Manifest of Bill of Lading
Required When Transporting Gasoline, filed 6/1/01.