{"id":5365,"date":"2012-08-31T14:49:16","date_gmt":"2012-08-31T20:49:16","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5365"},"modified":"2026-04-11T13:32:28","modified_gmt":"2026-04-11T19:32:28","slug":"navajo-refining-company","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/08\/31\/navajo-refining-company\/","title":{"rendered":"Navajo Refining Company"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">08\/31\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-18_navajo_refining_company.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-18<\/a><\/p>\n<p>The Taxpayer claimed a refund of New Mexico Special Fuel Suppliers Tax and Petroleum Products Loading Fee for tax periods January 2007 through March 2007. \u00a0During that period, the Taxpayer operated a refinery in Artesia, where it refined diesel fuel. \u00a0The Taxpayer also owned and stored diesel fuel at a pipeline terminal in Bloomfield. \u00a0During the period in question, the Taxpayer could not refine enough diesel fuel to satisfy its contractual obligations to its New Mexico customers and had to purchase 1,240,344 gallons of diesel fuel from another corporation. \u00a0That corporation imported the fuel from Texas into New Mexico and paid the Special Fuel Suppliers Tax and Petroleum Products Loading Fee on all of the diesel fuel it sold to the Taxpayer. \u00a0The corporation included these taxes and fees in its invoice to the Taxpayer. \u00a0The Taxpayer commingled that purchased fuel with other fuel it had stored in Bloomfield. \u00a0The Taxpayer sold 4,190,724 gallons of diesel fuel to registered New Mexico suppliers, on which no Special Fuel Suppliers Tax or Petroleum Products Loading Fee were due. \u00a0The Taxpayer also sold 129,439 gallons to unregistered suppliers and remitted Special Fuel Suppliers Taxes and Petroleum Products Loading Fees on these sales. \u00a0The Taxpayer later filed a claim for refund for the Special Fuel Suppliers Taxes and Petroleum Products Loading Fees it paid to the corporation upon purchasing the diesel fuel originally. \u00a0The Department denied the claim for refund and the Taxpayer filed a protest of that denial. \u00a0Because the Taxpayer did not pay any taxes to the State of New Mexico on the corporation\u2019s importation of diesel fuel into the state, the Taxpayer is not eligible to claim a refund of those taxes. \u00a0Additionally, the Taxpayer could not provide evidence showing that the small percentage of fuel that it sold to unregistered suppliers and paid taxes to the state on was the purchased fuel on which taxes had already been paid. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>08\/31\/2012 12-18 The Taxpayer claimed a refund of New Mexico Special Fuel Suppliers Tax and Petroleum Products Loading Fee for tax periods January 2007 through March 2007. \u00a0During that period, the Taxpayer operated a refinery in Artesia, where it refined diesel fuel. \u00a0The Taxpayer also owned and stored diesel fuel at a pipeline terminal in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5365","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Navajo Refining Company : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/08\/31\/navajo-refining-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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