A. Upon the submission of proof satisfactory to the department, a distributor may claim, and the department may allow, a claim for refund of the petroleum products loading fee paid on petroleum products previously loaded in New Mexico from a source other than a refiner or pipeline terminal in this state and placed in a terminal from which it will be loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment.
B. No person may submit claims for refund pursuant to 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.
History: Laws 2015 (1st S.S.), ch. 2, § 20.
Effective dates. — Laws 2015 (1st S.S.), ch. 2 § 26 made Laws 2015 (1st S.S.), ch. 2, § 20 effective January 1, 2016.