2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-69.1: Civil penalty for failure to file an information return.


NM Stat § 7-1-69.1 (1996 through 1st Sess 50th Legis) What's This?

7-1-69.1. Civil penalty for failure to file an information return.

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [7-13-1 NMSA 1978] or the Special Fuels Supplier Tax Act [7-16A-1 NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.

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