Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 13 - Gasoline Tax, 7-13-1 through 7-13-18. > Section 7-13-11 - Claim for refund or credit of gasoline tax paid on gasoline destroyed by fire, accident or acts of God before retail sale.

Section 7-13-11 - Claim for refund or credit of gasoline tax paid on gasoline destroyed by fire, accident or acts of God before retail sale.

7-13-11. Claim for refund or credit of gasoline tax paid on gasoline destroyed by fire, accident or acts of God before retail sale.

Upon the submission of proof satisfactory to the department, the department shall allow a claim for refund or credit as provided in Sections 7-1-26 and 7-1-29 NMSA 1978 for tax paid on gasoline destroyed by fire, accident or acts of God while in the possession of a distributor, wholesaler or retailer.