NMSA 1978, § 7-16A-11 — 7-16A-11

Tax returns; payment of tax; special fuel users;
exception.

# A.

Except as otherwise provided in this section, a special fuel user shall file a
special fuel excise tax return in form and content as prescribed by the secretary to
conform to the due date for the special fuel excise tax return required by an interstate
agreement to which the state is a party.

# B.

A special fuel user may elect to file and pay the special fuel excise tax annually
by conforming to the annual filing requirements of an international fuel tax agreement to
which the state is a party.

# C.

A special fuel user shall file a return in accordance with the conditions and terms
of the international fuel tax agreement to which the state is a party.

# D.

To the extent that a special fuel user whose use of New Mexico highways is
limited to that for which the special fuel user holds a valid border crossing special fuel
user permit, as provided for in Section 1 of this 2018 act [7-16A-19.1 NMSA 1978], the
special fuel user is exempt from the requirements of this section.