Section 7-16A-11 - Tax returns; payment of tax; special fuel users; exceptionA. Except as otherwise provided in this section, a special fuel user shall file a special fuel excise tax return in form and content as prescribed by the secretary to conform to the due date for the special fuel excise tax return required by an interstate agreement to which the state is a party.B. A special fuel user may elect to file and pay the special fuel excise tax annually by conforming to the annual filing requirements of an international fuel tax agreement to which the state is a party.C. A special fuel user shall file a return in accordance with the conditions and terms of the international fuel tax agreement to which the state is a party.D. To the extent that a special fuel user whose use of New Mexico highways is limited to that for which the special fuel user holds a valid border crossing special fuel user permit, as provided for in Section 1 of this 2018 act [7-16A-19.1 NMSA 1978], the special fuel user is exempt from the requirements of this section.Laws 1992, ch. 51, § 11; 2005, ch. 109, § 11.Amended by 2018, c. 77,s. 3, eff. 7/1/2018.