Registration necessary to engage in business as distributor, wholesaler or retailer.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Gasoline Tax
  5. Registration necessary to engage in business as distributor, wholesaler or retailer.

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Each person engaged in the business of selling gasoline in New Mexico as a distributor, wholesaler or retailer shall register as such under the provisions of Section 7-1-12 NMSA 1978.

History: 1953 Comp., § 72-27-7, enacted by Laws 1971, ch. 207, § 7; 1983, ch. 204, § 7.


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