NMSA 1978, § 7-16A-9.2 — Returns by wholesalers

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
special fuel 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.