N.M. Admin. Code § 3.12.99.10

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.12.99.10 - VIOLATION OF THE SPECIAL FUELS SUPPLIER TAX ACT

A. It is a violation of the special fuels supplier tax act for a person to act as a temporary special fuel user without possessing a valid temporary special fuel user permit issued by the department.

B. It is a violation of the special fuels supplier tax act for a person holding a valid border crossing special fuel user permit to travel in the motor carrier vehicle for which the permit was issued on New Mexico highways, outside of the area in which the permit authorizes travel, unless the person may otherwise under law engage in that travel.

C. In addition to any other penalty that may apply, a person who violates the terms of use of a border crossing special fuel user permit, is subject to a fine of three hundred dollars ($300).

N.M. Admin. Code § 3.12.99.10

Adopted by New Mexico Register, Volume XXIX, Issue 18, September 25, 2018, eff. 9/25/2018, Amended by New Mexico Register, Volume XXIX, Issue 21, November 13, 2018, eff. 11/13/2018