2021 New Mexico Statutes
Chapter 7 - Taxation
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-7.1 - Registration required.

Universal Citation:
NM Stat § 7-24A-7.1 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Each person selling gasoline at retail in a county which imposes a county or county-wide gasoline tax or in a municipality which imposes a municipal gasoline tax shall register with the county or the municipality, as appropriate, as a seller of gasoline at retail.

History: 1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8.

ANNOTATIONS

Effective dates. — Laws 1990, ch. 88 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 1990, 90 days after the adjournment of the legislature.

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