Section 7. Definitions

For the purposes of Part 3.16.3 NMAC: A. “Indian tribe” means: (1) an Indian nation, tribe or pueblo, including: (a) any political subdivision, agency or department of that Indian nation, tribe or pueblo; (b) any incorporated or unincorporated enterprise of the Indian nation, tribe or pueblo or its political subdivisions, agencies or departments; and (c) any corporation required to be considered an Indian and therefore a member of the Indian nation, tribe or pueblo under Eastern Navaho Industries, Inc. v. Bureau of Revenue, 552 P.2d 805 (N.M. Ct. App. 1976); and (2) a member of the Indian nation, tribe or pueblo; and B. “tribe's territory” or “own tribal territory” means that part of Indian country in New Mexico reserved formally or informally for that Indian nation, tribe or pueblo, including its dependent Indian communities, and, with respect to a member of that tribe, any land in New Mexico allotted, reserved or held in trust by the United States for that member. [8/31/96, 9/30/99; 3.16.3.7 NMAC - Rn & A, 3 NMAC 16.3.7, 6/14/01] 3.16.3.8 WHEN GASOLINE IS “RECEIVED” - FIRST INSTANCE: A. On or after July 1, 1999, gasoline is “received” in the first instance in the five circumstances specified in this subsection. (1) Gasoline produced, refined, manufactured, blended or compounded at a refinery or other facility in this state or stored at a pipeline terminal in this state by any person is “received” by that person when it is loaded at the refinery, other facility or the pipeline terminal into tank cars, tank trucks, tank wagons or other types of transportation equipment. (2) Gasoline produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by any person is “received” by that person when it is placed into any tank or other container from which sales or deliveries not involving transportation are made terminal into tank cars, tank trucks, tank wagons or other types of transportation equipment. (2) Gasoline produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by any person is “received” by that person when it is placed into any tank or other container from which sales or deliveries not involving transportation are made. (3) Except for gasoline imported by pipeline and stored at a pipeline terminal in New Mexico and gasoline imported in the fuel supply tanks of motor vehicles, gasoline imported into this state is “received” at the 3.16.3 NMAC 2 time and place it is imported into this state; the person who is the owner of the gasoline at the time of importation is the person who has received the gasoline. (4) When any substance other than gasoline is blended in New Mexico to produce gasoline and the blending takes place at a place other than a refinery or pipeline terminal, the product becomes gasoline and is “received” at the time and place the blending is completed. The person who owns the blended product at the time of blending is the person who has “received” the gasoline. Example: Gasoline is purchased at a pipeline terminal in New Mexico and brought to a blending facility. Ethanol is also purchased from an ethanol-producing plant and brought to the blending facility. The gasoline and ethanol are blended at the plant in a 9 to 1 ratio. The resultant mixture is “gasoline” for the purposes of the Gasoline Tax Act. The person who blended the product is the person who “received” the additional gallons of gasoline (representing the addition of the ethanol) at the time of blending. See Section 3.16.5.9 NMAC. (5) When an Indian tribe receives gasoline within its own tribal territory and does not pay gasoline tax with respect to that gasoline because of federal preemption, the gasoline is again received at the time and place it leaves that tribe’s territory by any means other than in the fuel supply tank of a motor vehicle the addition of the ethanol) at the time of blending. See Section 3.16.5.9 NMAC. (5) When an Indian tribe receives gasoline within its own tribal territory and does not pay gasoline tax with respect to that gasoline because of federal preemption, the gasoline is again received at the time and place it leaves that tribe’s territory by any means other than in the fuel supply tank of a motor vehicle. The person who owns the gasoline at the time the gasoline leaves the tribe’s territory is the person who has “received” the gasoline and, for purposes of reporting and paying tax in this situation, is deemed to be a distributor. B. This version of this subsection applies to transactions taking place on or after July 1, 1999. C. Although a first receiver is the first person to receive gasoline, the incidence of the tax and the obligation to report and pay gasoline taxes can be shifted to registered distributors. See Section 3.16.3.9 NMAC. [8/31/96, 12/31/97, 9/30/99; 3.16.3.8 NMAC - Rn & A, 3 NMAC 16.3.8, 6/14/01] 3.16.3.9 WHEN GASOLINE IS “RECEIVED” - SHIFT TO REGISTERED DISTRIBUTOR: A. The definition of “received” imposes the gasoline tax in the first instance on first receivers. If, however, gasoline is delivered at a pipeline terminal or refinery in New Mexico by an owner of stored gasoline or refiner to a distributor registered under the Gasoline Tax Act, the incidence of the tax shifts to the registered distributor. In this case the registered distributor has received the gasoline and is responsible for reporting and paying the gasoline tax with respect to the gasoline received. The distributor receiving the gasoline may not further shift the receipt of the gasoline and the obligation to report and pay gasoline tax to any other person, even if the gasoline is subsequently sold or otherwise transferred to another registered distributor. (1) Example 1: At its refinery in New Mexico, refiner R loads 8,000 gallons of gasoline into a tank truck owned by distributor A received. The distributor receiving the gasoline may not further shift the receipt of the gasoline and the obligation to report and pay gasoline tax to any other person, even if the gasoline is subsequently sold or otherwise transferred to another registered distributor. (1) Example 1: At its refinery in New Mexico, refiner R loads 8,000 gallons of gasoline into a tank truck owned by distributor A. In this case A has received the gasoline at the refinery (the place of delivery) and is responsible for reporting and paying the gasoline tax. (2) Example 2: Same facts as example 1, except that distributor A then sells some of the gasoline to distributor B and unloads it from the truck into a tank belonging to distributor B. Distributor A has received the gasoline and remains liable for the gasoline tax. Distributor B has not received the gasoline. (3) Example 3: At the pipeline terminal in New Mexico, gasoline is loaded into a tank truck owned by T, a trucking company. T is not a registered distributor but picks up the gasoline for the account of, and delivers it to, 3 registered distributors. In this case, T has accepted delivery of the gasoline at the pipeline terminal as agent for the distributors. The three distributors have received gasoline and must report and pay gasoline tax in proportion to the gasoline each received. B. If the first receiver delivers gasoline in this state and the person taking delivery of the gasoline is not a registered distributor and is not taking delivery for the account of any registered distributor, the incidence of the tax remains with the first receiver. The first receiver is responsible for reporting and paying the gasoline tax with respect to the gasoline received. Any person once registered as a distributor but who is no longer listed on the list of registered distributors promulgated by the department is not a registered distributor for any period after the person has been removed from the list. C ce of the tax remains with the first receiver. The first receiver is responsible for reporting and paying the gasoline tax with respect to the gasoline received. Any person once registered as a distributor but who is no longer listed on the list of registered distributors promulgated by the department is not a registered distributor for any period after the person has been removed from the list. C. When a first receiver is responsible for reporting and paying gasoline tax, that entity must report in the same time and manner as a registered distributor.