NMSA 1978, § 7-13A-6 — Fee returns; payment of fee

Any person who either loads gasoline or special fuel in New Mexico and any person
who imports gasoline or special fuel into New Mexico for resale or consumption in New
Mexico shall file petroleum products loading fee 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 petroleum products are either loaded in New Mexico or imported into
New Mexico. Such returns shall be accompanied by payment of the amount of the
petroleum products loading fee due.