Rack operators shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which gasoline is sold in New Mexico. The department may require that an information return be provided through electronic means if the department provides an exception from that requirement for rack operators that distribute limited amounts of fuel. History: Laws 2005, ch. 109, § 5. ANNOTATIONSEffective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 5 effective January 1, 2006.
New Mexico Legal Code