Section 7-13-5 - Tax returns; payment of tax. - New Mexico Statutes

7-13-5. Tax returns; payment of tax.

Distributors shall file gasoline tax returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which gasoline is received in New Mexico.  Such returns shall be accompanied by payment of the amount of gasoline tax due.  The department may require that the tax returns be provided through electronic means as long as an exception is provided for distributors with limited amounts of fuel distributed.