7-24B-8. Collection of special county hospital gasoline tax.
The county shall collect the special county hospital gasoline tax imposed by the Special County Hospital Gasoline Tax Act [7-24B-1 NMSA 1978]. Every person subject to the imposition of the special county hospital gasoline tax shall file a return on forms provided by and with the information required by the county and shall pay the tax due on or before the twenty-fifth day of the month following the month in which the gasoline is sold at retail within the county.