us-nm/stat
NMSA 1978, § 7-16B-7 — Tax returns; payment of tax; alternative fuel user permit
A.
Alternative fuel users who elect to be subject to the provisions of Subsection D of
Section 4 [7-16B-4 NMSA 1978] of the Alternative Fuel Tax Act shall pay the annual tax
concurrent with vehicle registration.
B.
The department shall issue an alternative fuel user permit in a form designed by
the department valid for one year from the month of issuance to each alternative fuel
user upon the filing of an application by the alternative fuel user acceptable to the
department.
C.
The department may revoke, after due notice and hearing, the alternative fuel
user permit of any alternative fuel user found to be in violation of any provision of the
Alternative Fuel Tax Act.
Source: official text