Chapter 7, Article 13 NMSA 1978 may be cited as the "Gasoline Tax Act".
History: 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1.
Cross references. — For applicability of the Tax Administration Act to the Gasoline Tax Act, see 7-1-2 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634.
53 C.J.S. Licenses § 34.
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