NMSA 1978, § 7-13-6.1 — Returns by retailers; requirements; exception

Retailers 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
gasoline is sold in New Mexico. The department may require that the information
returns be provided through electronic means if the department provides an exception
from that requirement for retailers that purchase limited amounts of fuel.