Section 8. Computation Of Miles-Per-Gallon Factor

A. For purposes of calculating the gallons of special fuel used on the highways of this state, any computation of the average miles per gallon everywhere shall be carried out to two significant decimal places. Rounding rules for the third decimal place are: (1) round down if the digit is a zero, 1, 2, 3, or 4; and (2) round up if the digit is a 5, 6, 7, 8, or 9. B. Example 1: Trucker's fleet logged 1,000,000 miles with 100,000 traveled in New Mexico. Trucker used 202,100 gallons of special fuel. Trucker has used 20,202 gallons in New Mexico, computed as follows: 1,000,000 miles everywhere divided by 202,100 gallons of special fuel everywhere equals 4.948 = 4.95 average miles per gallon 100,000 New Mexico miles divided by 4.95 average miles per gallon equals 20,202 New Mexico special fuel gallons C. Example 2: Hauler's fleet traveled 2,000,000 miles, 500,000 of which were in New Mexico. Hauler used 413,050 gallons of special fuel during the reporting period. Hauler has used 103,306 gallons of special fuel in New Mexico, computed as follows: 2,000,000 miles everywhere divided by 413,050 gallons of special fuel everywhere equals 4.842 = 4.84 average miles per gallon 500,000 New Mexico miles divided by 4.84 average miles per gallon equals 103,306 New Mexico special fuel gallons