NMSA 1978, § 7-24A-7 — 7-24A-7

Ordinance must conform to certain provisions of the
Gasoline Tax Act.
Any ordinance imposing a county, county-wide or municipal gasoline tax shall
contain or adopt by reference the same definitions and the same provisions relating to
deductions, refunds and credits as are contained in the Gasoline Tax Act [Chapter 7,
Article 13 NMSA 1978].