A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.
History: Laws 2005, ch. 109, § 1; 2007, ch. 45, § 5.
The 2007 amendment, effective January 1, 2008, added "wholesaler, retailer or rack operator".
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