2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-69.1 Civil penalty for failure to file an information return.
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 [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A 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.
History: Laws 2005, ch. 109, 1; 2007, ch. 45, 5.
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