Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 13 - Gasoline Tax, 7-13-1 through 7-13-18. > Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer.

Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer.

7-13-7. Registration necessary to engage in business as distributor, wholesaler or retailer.

Each person engaged in the business of selling gasoline in New Mexico as a distributor, wholesaler or retailer shall register as such under the provisions of Section 7-1-12 NMSA 1978.