New Mexico Statutes Chapter 57. Trade Practices and Regulations § 57-19-27. Definitions

A. “biodiesel” means a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural plant oils or animal fats and that meets American society for testing and materials specification for biodiesel fuel, B100, blend stock for distillate fuels;

B. “board” means the board of regents of New Mexico state university;

C. “dealer” means a dealer as defined by the Special Fuels Supplier Tax Act;

D. “department” means the New Mexico department of agriculture;

E. “diesel fuel” means any diesel-engine fuel used for the generation of power to propel a motor vehicle;

F. “director” means the director of the New Mexico department of agriculture;

G. “distributor” means a distributor as defined by the Gasoline Tax Act;

H. “lubricating oil” means any oil used to lubricate transmissions, gears or axles;

I. “motor fuel” means any liquid product used for the generation of power in an internal combustion engine, excluding liquified petroleum gases and aviation fuels;

J. “motor oil” means oil for use in lubricating internal combustion engines;

K. “person” means any natural person, firm, partnership, association or corporation;

L. “petroleum product” means motor fuel, kerosene, lubricating oil, motor oil, anti-freeze or brake fluid; and

M. “retailer” means any person who sells motor fuel and delivers the motor fuel into the supply tanks of motor vehicles.