N.M. Admin. Code § 3.16.7.12 - LISTING OF REGISTERED INDIAN TRIBAL DISTRIBUTORS
A. A person registered with the taxation and revenue department as a distributor under the Gasoline Tax Act and who is an Indian nation, tribe or pueblo or an agency or instrumentality thereof, or a corporation or other enterprise wholly owned by an Indian nation, tribe or pueblo or by one or more members thereof, may be designated only by the person's own Indian nation, tribe or pueblo to be a "registered Indian tribal distributor". For purposes of the deduction provided by Subsection E of Section 7-13-4 NMSA 1978, the person shall not be considered a "registered Indian tribal distributor" until the department is notified of the designation in writing on official letterhead, signed by the appropriate tribal official. Once the department has been notified that a person has been designated as a "registered Indian tribal distributor", the designation shall remain in effect until the person is no longer a distributor or the designation is withdrawn by the Indian nation, tribe or pueblo.
B. The department will maintain a list of registered Indian tribal distributors and of certified distributors. The list will be made available to the public. Additions to and deletions from the list will be made promptly and the department shall answer all inquiries as to whether a particular person is a registered Indian tribal distributor.
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