NMSA 1978, § 7-24A-12 — Collection of municipal gasoline tax

The municipality shall collect the municipal gasoline tax imposed by the County and
Municipal Gasoline Tax Act. Every person subject to the imposition of the municipal
gasoline tax shall file a return on forms provided by and with the information required by
the municipality and shall pay the tax due on or before the twenty-fifth day of the month
following the month in which the gasoline is sold at retail within the boundaries of the
municipality.