Section 7-16A-9.1 - Returns by retailers; requirements.

NM Stat § 7-16A-9.1 (2019) (N/A)
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Retailers 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 purchased 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 retailers that purchase limited amounts of fuel.

History: Laws 2005, ch. 109, § 12.

Effective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 12 effective January 1, 2006.