Section 7-16A-9.3 - Returns by rack operators; requirements.
7-16A-9.3. Returns by rack operators; requirements.
Rack operators shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which special fuel is distributed in New Mexico. The department may require that the information returns be provided through electronic means if the department provides an exception from that requirement for rack operators that distribute limited amounts of fuel.