N.M. Admin. Code § 3.2.250.3
Current through Register Vol. 35, No. 23, December 10, 2024
The promulgation of rules for the issuance of a certificate of eligibility for the purposes of claiming a deduction of receipts from the sale of fuel loaded or used by a common carrier in a locomotive engine from gross receipts and of claiming a deduction of the value of fuel to be loaded or used by a common carrier in a locomotive engine in computing the compensating tax shall be the responsibility of the economic development department pursuant to the governing legislation, NMSA 1978, Section 7-9-110.3(D).
N.M. Admin. Code § 3.2.250.3