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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-24A-12

Collection of municipal gasoline tax

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-24A-12, enacted by Laws 1978, ch 182, § 12; 1983, ch. 211, § 37; 1990, ch. 88, § 12.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (23 sections)
  1. 7-24A-1 · Short title
  2. 7-24A-2 · Definitions
  3. 7-24A-3 · Use of proceeds
  4. 7-24A-4 · Limitations on power
  5. 7-24A-5 · County gasoline tax; authorization; imposition; rate
  6. 7-24A-6 · 7-24A-6
  7. 7-24A-6.1 · 7-24A-6.1
  8. 7-24A-7 · 7-24A-7
  9. 7-24A-7.1 · Registration required
  10. 7-24A-8 · Collection of county gasoline tax
  11. 7-24A-9 · Repealed
  12. 7-24A-10 · Municipal gasoline tax; authorization; imposition; rate
  13. 7-24A-11 · 7-24A-11
  14. 7-24A-12 · Collection of municipal gasoline tax
  15. 7-24A-13 · Repealed
  16. 7-24A-14 · Bond ordinance
  17. 7-24A-15 · Terms of bonds
  18. 7-24A-16 · Sale of bonds
  19. 7-24A-17 · Construction
  20. 7-24A-18 · Additional security
  21. 7-24A-19 · Foreclosure
  22. 7-24A-20 · Legal investments
  23. 7-24A-21 · Joint election
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