N.M. Admin. Code § 3.16.112.9 - STATUTE OF LIMITATIONS
No refund may be made under Section 7-16A-13 NMSA 1978 unless the person claiming the refund notifies the department of the destruction of the special fuel within thirty (30) days of the actual destruction, and the claim for refund is made within six (6) months of the date of destruction.
Notes
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