NMSA 1978, § 7-31-11 — Purchaser's report; tax remittance; additional information

Each purchaser shall, in the form and manner required by the department, file a
return to the department showing the total value, volume and kind of products
purchased by the purchaser from each production unit for each calendar month. All
taxes due or to be remitted by the purchaser shall accompany this return. The return
shall be filed on or before the twenty-fifth day of the second month after the calendar
month for which the return is required. Any additional reports or information the
department may deem necessary for the proper administration of the Oil and Gas
Emergency School Tax Act may be required.