us-nm/stat
NMSA 1978, § 7-16B-6 — Tax returns; payment of tax; alternative fuel distributors
A.
Alternative fuel distributors shall file alternative fuel excise tax 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 alternative fuel is distributed in New Mexico. Payment of
the alternative fuel excise tax shall be made with or prior to filing of the return.
B.
In computing the alternative fuel excise tax due, amounts of alternative fuel
distributed to an alternative fuel user may be deducted from the total amount of
alternative fuel distributed in New Mexico during the tax period provided the alternative
fuel user can establish proof of compliance with the provisions of Section 7 [7-16B-7
NMSA 1978] of the Alternative Fuel Tax Act.
Source: official text