NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-13-6
Returns by wholesalers; exception
Wholesalers 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 as long as an exception is provided for wholesalers with limited amounts of fuel sold. Sales of gasoline in quantities of thirty-five gallons or more delivered into the fuel tanks of aircraft are not wholesale sales for the purposes of this section, and information returns on such sales need not be filed with the department.
Amendment history
1953 Comp., § 72-27-6, enacted by Laws 1971, ch. 207, § 6; 1977, ch. 154, § 1; 1983, ch. 204, § 6; 1993, ch. 32, § 7; 2005, ch. 109, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (30 sections)
- 7-13-1 · Gasoline tax; short title
- 7-13-2 · Definitions
- 7-13-2.1 · When gasoline received and by whom
- 7-13-3 · Imposition and rate of tax; denomination as "gasoline tax"
- 7-13-3.1 · 7-13-3.1
- 7-13-3.2 · Gasoline inventories
- 7-13-3.3 · Repealed
- 7-13-3.4 · Repealed
- 7-13-3.5 · Bond required of taxpayers
- 7-13-4 · Deductions; gasoline tax
- 7-13-4.1 · Repealed
- 7-13-4.2 · Repealed
- 7-13-4.3 · Repealed
- 7-13-4.4 · 7-13-4.4
- 7-13-5 · Tax returns; payment of tax
- 7-13-6 · Returns by wholesalers; exception
- 7-13-6.1 · Returns by retailers; requirements; exception
- 7-13-6.2 · Returns by rack operators; requirements
- 7-13-7 · 7-13-7
- 7-13-8 · 7-13-8
- 7-13-9 · Repealed
- 7-13-10 · Repealed
- 7-13-11 · 7-13-11
- 7-13-12 · 7-13-12
- 7-13-13 · Repealed
- 7-13-14 · Repealed
- 7-13-15 · Repealed
- 7-13-16 · Repealed
- 7-13-17 · 7-13-17
- 7-13-18 · Dyed gasoline; permissible uses; penalties for misuse