N.M. Stat. § 7-1-69.1

Current through 2024, ch. 69
Section 7-1-69.1 - Civil penalty for failure to file an information return

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.

NMS § 7-1-69.1

Laws 2005, ch. 109, § 1; 2007, ch. 45, § 5.