NMSA 1978, § 7-13-5 — Tax returns; payment of tax

Distributors shall file gasoline tax 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
gasoline is received in New Mexico. Such returns shall be accompanied by payment of
the amount of gasoline tax due. The department may require that the tax returns be
provided through electronic means as long as an exception is provided for distributors
with limited amounts of fuel distributed.