Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 13 - Gasoline Tax, 7-13-1 through 7-13-18. > Section 7-13-6.2 - Returns by rack operators; requirements.

Section 7-13-6.2 - Returns by rack operators; requirements.

7-13-6.2. Returns by rack operators; requirements.

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 gasoline is sold in New Mexico.  The department may require that an information return be provided through electronic means if the department provides an exception from that requirement for rack operators that distribute limited amounts of fuel.