NMSA 1978, § 7-16A-9.3 — Returns by rack operators; requirements

Rack operators 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 distributed 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 rack operators that distribute limited amounts of
fuel.