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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-13-5

Tax returns; payment of tax

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-27-5, enacted by Laws 1971, ch. 207, § 5; 1983, ch. 204, § 5; 1993, ch. 32, § 6; 2005, ch. 109, § 6.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (30 sections)
  1. 7-13-1 · Gasoline tax; short title
  2. 7-13-2 · Definitions
  3. 7-13-2.1 · When gasoline received and by whom
  4. 7-13-3 · Imposition and rate of tax; denomination as "gasoline tax"
  5. 7-13-3.1 · 7-13-3.1
  6. 7-13-3.2 · Gasoline inventories
  7. 7-13-3.3 · Repealed
  8. 7-13-3.4 · Repealed
  9. 7-13-3.5 · Bond required of taxpayers
  10. 7-13-4 · Deductions; gasoline tax
  11. 7-13-4.1 · Repealed
  12. 7-13-4.2 · Repealed
  13. 7-13-4.3 · Repealed
  14. 7-13-4.4 · 7-13-4.4
  15. 7-13-5 · Tax returns; payment of tax
  16. 7-13-6 · Returns by wholesalers; exception
  17. 7-13-6.1 · Returns by retailers; requirements; exception
  18. 7-13-6.2 · Returns by rack operators; requirements
  19. 7-13-7 · 7-13-7
  20. 7-13-8 · 7-13-8
  21. 7-13-9 · Repealed
  22. 7-13-10 · Repealed
  23. 7-13-11 · 7-13-11
  24. 7-13-12 · 7-13-12
  25. 7-13-13 · Repealed
  26. 7-13-14 · Repealed
  27. 7-13-15 · Repealed
  28. 7-13-16 · Repealed
  29. 7-13-17 · 7-13-17
  30. 7-13-18 · Dyed gasoline; permissible uses; penalties for misuse
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