TITLE 3: TAXATION
CHAPTER 16: MOTOR VEHICLE FUEL TAXES
PART 205: PETROLEUM PRODUCTS LOADING FEE - FEE
RETURNS AND PAYMENTS
3.16.205.1 ISSUING AGENCY: Taxation and Revenue Department,
Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa
Fe NM 87504-0630
[12/31/96;
3.16.205.1 NMAC - Rn, 3 NMAC 17.6.1, 6/14/01]
3.16.205.2 SCOPE: This part applies to all
distributors of petroleum products.
[12/31/96;
3.16.205.2 NMAC - Rn, 3 NMAC 17.6.2, 6/14/01]
3.16.205.3 STATUTORY AUTHORITY: Section 9-11-6.2 NMSA 1978.
[12/31/96;
3.16.205.3 NMAC - Rn, 3 NMAC 17.6.3, 6/14/01]
3.16.205.4 DURATION: Permanent.
[12/31/96;
3.16.205.4 NMAC - Rn, 3 NMAC 17.6.4, 6/14/01]
3.16.205.5 EFFECTIVE DATE: 12/31/96, unless a later date is
cited at the end of a section, in which case the later date is the effective
date.
[12/31/96;
3.16.205.5 NMAC - Rn, 3 NMAC 17.6.5 & A, 6/14/01]
3.16.205.6 OBJECTIVE: The objective of this part is to
interpret, exemplify, implement and enforce the provisions of the Petroleum
Products Loading Fee Act.
[12/31/96;
3.16.205.6 NMAC - Rn, 3 NMAC 17.6.6, 6/14/01]
3.16.205.7 DEFINITIONS: [Reserved.]
[12/31/96;
3.16.205.7 NMAC - Rn, 3 NMAC 17.6.7, 6/14/01]
3.16.205.8 PETROLEUM PRODUCTS LOADING FEE
RETURN: The
petroleum products loading fee shall be submitted on forms provided or approved
by the department and must be signed by the distributor or the distributor's
authorized agent.
[11/7/90,
12/31/96; 3.16.205.8 NMAC - Rn, 3 NMAC 17.6.8, 6/14/01]
3.16.205.9 DETERMINATION OF TIMELINESS: Determination of timeliness for
notices, returns, applications and payments of petroleum products loading fee
imposed under the Petroleum Products Loading Fee Act will be made in
conformance with the requirements of Section 7-1-9 NMSA 1978 and regulations thereunder.
[11/7/90,
12/31/96; 3.16.205.9 NMAC - Rn, 3 NMAC 17.6.9 & A, 6/14/01]
3.16.205.10 CHANGE OF ADDRESS: Persons subject to the
provisions of the Petroleum Products Loading Fee Act must inform the department
of any change of address. Any notice to such person is presumed to be effective
and binding upon that person when it is sent to the last address shown in the
department's records.
[11/7/90,
12/31/96; 3.16.205.10 NMAC - Rn, 3 NMAC 17.6.10, 6/14/01]
HISTORY
OF 3.16.205 NMAC:
Pre-NMAC History: The material
in this part was derived from that previously filed with the State Records
Center:
TRD Rule
PPL-90, TRD Rule PPL, Regulations Pertaining to the Petroleum Products Loading
Fee Act, Section 7-13A-1 to 7-13A-6 NMSA 1978, filed 11/7/90.
History of Repealed Material:
[RESERVED]
NMAC
History:
3 NMAC 17.6,
Petroleum Products Loading Fees - Fee Returns and Payments, filed 12/17/96.
3.16.205
NMAC, Petroleum Products Loading Fee - Fee Returns and Payments, filed 6/1/01.