Section 7-24A-12 - Collection of municipal gasoline tax.
7-24A-12. Collection of municipal gasoline tax.
The municipality shall collect the municipal gasoline tax imposed by the County and Municipal Gasoline Tax Act [7-24A-1 NMSA 1978]. Every person subject to the imposition of the municipal gasoline tax shall file a return on forms provided by and with the information required by the municipality and shall pay the tax due on or before the twenty-fifth day of the month following the month in which the gasoline is sold at retail within the boundaries of the municipality.