Each person engaged in the business of selling special fuel in New Mexico as a rack operator, special fuel supplier or dealer shall register as such under the provisions of Section 7-1-12 NMSA 1978.
§ 7-16A-14 NMSA 1978
Registration necessary to engage in business as rack operator, special fuel supplier or dealer
Known as the Special Fuels Supplier Tax Act
The act spans §§ 7–7 (31 sections).
Laws 1992, ch. 51, § 14; 1997, ch. 192, § 11.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.