NMSA 1978, § 7-13-6.2 — Returns by rack operators; requirements

Rack operators 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 an information return
be provided through electronic means if the department provides an exception from that
requirement for rack operators that distribute limited amounts of fuel.