2006 New Mexico Statutes - Section 7-24A-8 — Collection of county gasoline tax.
7-24A-8. Collection of county gasoline tax.
The county shall collect the county gasoline tax imposed by the County and Municipal Gasoline Tax Act [Chapter 7, Article 24A NMSA 1978]. Every person subject to the imposition of the county 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 boundaries of the county.
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