Chapter 16 - Motor Vehicle Fuel Taxes

3.16.1 NMAC GASOLINE TAX - GENERAL PROVISIONS
3.16.2 NMAC [RESERVED]  
3.16.3 NMAC IMPOSITION AND RATE OF TAX
3.16.4 NMAC DEDUCTIONS
3.16.5 NMAC TAX RETURNS AND PAYMENT OF TAX
3.16.6 NMAC RETURNS BY WHOLESALERS - EXCEPTION
3.16.7 NMAC REGISTRATION AS DISTRIBUTOR, WHOLESALER OR RETAILER
3.16.8 NMAC RESTRICTIONS ON STORAGE AND USE OF DRIP GASOLINE
3.16.9 - 10 NMAC [RESERVED] PARTS 9 - 10  
3.16.11 NMAC CLAIM FOR REFUND OR CREDIT OF GASOLINE TAX PAID ON GASOLINE DESTROYED BY FIRE, ACCIDENT OR ACTS OF GOD BEFORE RETAIL SALE
3.16.12 NMAC MANIFEST OR BILL OF LADING REQUIRED WHEN TRANSPORTING GASOLINE
3.16.13 NMAC PERMIT TO PURCHASE DYED GASOLINE AND APPLY FOR REFUND OF TAX ON GASOLINE USED OFF-HIGHWAY
3.16.14 NMAC CLAIM FOR REFUND OF GASOLINE TAX PAID ON GASOLINE USED OFF-HIGHWAY
3.16.15 NMAC GASOLINE FOR OFF-HIGHWAY USE - ADOPTION OF IDENTIFYING DYE
3.16.16 - 99 NMAC [RESERVED] PARTS 16 - 99  
3.16.100 NMAC GENERAL PROVISIONS - SPECIAL FUELS
3.16.101 NMAC RECEIVED
3.16.102 NMAC EXCLUSION
3.16.103 NMAC DUE DATE
3.16.104 NMAC INVENTORY
3.16.105 - 106 NMAC [RESERVED] PARTS 105 - 106  
3.16.107 NMAC BULK STORAGE
3.16.108 NMAC RETURNS
3.16.109 NMAC CALCULATION OF EXCISE TAX
3.16.110 NMAC COMPUTATION
3.16.111 NMAC DETERMINATION OF AMOUNT PAID
3.16.112 NMAC DESTRUCTION
3.16.113 NMAC REGISTRATION
3.16.114 NMAC SECURITY
3.16.115 NMAC OFF-LOADING NOT A VIOLATION IN CERTAIN CASES
3.16.116 NMAC SPECIAL BULK [RESERVED]  
3.16.117 NMAC LEASES [RESERVED]  
3.16.118 NMAC REFUNDS
3.16.119 NMAC [RESERVED]  
3.16.120 NMAC PRIOR AGREEMENTS AND RULINGS [RESERVED]  
3.16.121 - 199 NMAC [RESERVED] PARTS 122 - 199  
3.16.200 NMAC GENERAL PROVISIONS - PETROLEUM PRODUCTS LOADING FEES
3.16.201 NMAC DEFINITIONS [RESERVED]  
3.16.202 NMAC IMPOSITION AND RATES OF FEES
3.16.203 NMAC EXEMPTIONS
3.16.204 NMAC DEDUCTION - GASOLINE OR OTHER FUELS RETURNED
3.16.205 NMAC FEE RETURNS AND PAYMENTS
3.16.206 - 299 NMAC [RESERVED] PARTS 206 - 299  
3.16.300 NMAC ALTERNATIVE FUELS - EXCLUSIONS, EXEMPTIONS AND DEDUCTIONS
3.16.301 NMAC [RESERVED]  
3.16.302 NMAC ALTERNATIVE FUELS - REGISTRATION, LICENSES AND PERMITS