Wholesalers 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 special fuel is sold in New Mexico. The department may require that the information returns be provided through electronic means as long as an exception is provided for wholesalers with limited amounts of fuel sold.
History: Laws 2005, ch. 109, § 13.
ANNOTATIONSEffective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 13 effective January 1, 2006.