Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 24A - County and Municipal Gasoline Tax, 7-24A-1 through 7-24A-21. > Section 7-24A-7.1 - Registration required.

Section 7-24A-7.1 - Registration required.

7-24A-7.1. Registration required.

Each person selling gasoline at retail in a county which imposes a county or county-wide gasoline tax or in a municipality which imposes a municipal gasoline tax shall register with the county or the municipality, as appropriate, as a seller of gasoline at retail.