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.
ANNOTATIONSEffective 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.