NMSA 1978, § 7-16A-9.1 — Returns by retailers; requirements

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
special fuel is purchased 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.