Any person who either loads gasoline or special fuel in New Mexico and any person who imports gasoline or special fuel into New Mexico for resale or consumption in New Mexico shall file petroleum products loading fee returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which petroleum products are either loaded in New Mexico or imported into New Mexico. Such returns shall be accompanied by payment of the amount of the petroleum products loading fee due. History: 1978 Comp., § 7-13A-6, enacted by Laws 1990, ch. 124, § 19. ANNOTATIONSEmergency clauses. — Laws 1990, ch. 124, § 25 contained an emergency clause and was approved March 7, 1990.
New Mexico Legal Code