2015 New Mexico Statutes
Chapter 7 - Taxation
Section 24A County and Municipal Gasoline Tax
Section 7-24A-12 Collection of municipal gasoline tax.
7-24A-12. Collection of municipal gasoline tax.
The municipality shall collect the municipal gasoline tax imposed by the County and Municipal Gasoline Tax Act. Every person subject to the imposition of the municipal gasoline tax shall file a return on forms provided by and with the information required by the municipality 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 municipality.
History: 1978 Comp., 7-24A-12, enacted by Laws 1978, ch 182, 12; 1983, ch. 211, 37; 1990, ch. 88, 12.
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