There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 16A: Special Fuels Supplier Tax, 7-16A-1 through 7-16A-21
Section 7-16A-9.2: Returns by wholesalers.
NM Stat § 7-16A-9.2 (1996 through 1st Sess 50th Legis) What's This?
7-16A-9.2. Returns by wholesalers.
Wholesalers 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 sold in New Mexico. The department may require that the information returns be provided through electronic means as long as an exception is provided for wholesalers with limited amounts of fuel sold.
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