Rack operators shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which special fuel is distributed in New Mexico. The department may require that the information returns be provided through electronic means if the department provides an exception from that requirement for rack operators that distribute limited amounts of fuel.
§ 7-16A-9.3 NMSA 1978
Returns by rack operators; requirements
Known as the Special Fuels Supplier Tax Act
The act spans §§ 7-16A-1 to 7-16A-9.4 (31 sections).
Laws 2005, ch. 109, § 14.
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.