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.
History: 1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8.
Effective dates. — Laws 1990, ch. 88 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 1990, 90 days after the adjournment of the legislature.
Structure New Mexico Statutes
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-1 - Short title.
Section 7-24A-2 - Definitions.
Section 7-24A-3 - Use of proceeds.
Section 7-24A-4 - Limitations on power.
Section 7-24A-5 - County gasoline tax; authorization; imposition; rate.
Section 7-24A-6 - County gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-6.1 - County-wide gasoline tax; authorization; imposition; rate; election.
Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act.
Section 7-24A-7.1 - Registration required.
Section 7-24A-8 - Collection of county gasoline tax.
Section 7-24A-10 - Municipal gasoline tax; authorization; imposition; rate.
Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-12 - Collection of municipal gasoline tax.
Section 7-24A-14 - Bond ordinance.
Section 7-24A-15 - Terms of bonds.
Section 7-24A-16 - Sale of bonds.
Section 7-24A-17 - Construction.
Section 7-24A-18 - Additional security.
Section 7-24A-19 - Foreclosure.