Each person selling gasoline at retail in a county which imposes a county or county-wide gasoline tax or in a municipality which imposes a municipal gasoline tax shall register with the county or the municipality, as appropriate, as a seller of gasoline at retail.
§ 7-24A-7.1 NMSA 1978
Registration required
Known as the County and Municipal Gasoline Tax Act
The act spans §§ 7–7 (23 sections).
1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8.
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.