Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 16A - Special Fuels Supplier Tax, 7-16A-1 through 7-16A-21. > Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

7-16A-14. Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

Each person engaged in the business of selling special fuel in New Mexico as a rack operator, special fuel supplier or dealer shall register as such under the provisions of Section 7-1-12 NMSA 1978.