There is a newer version
of
this Section
2020 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-69.1 - Civil penalty for failure to file an information return.
Universal Citation: NM Stat § 7-1-69.1 (2020)
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.
ANNOTATIONSThe 2007 amendment, effective January 1, 2008, added "wholesaler, retailer or rack operator".
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.