N.M. Code R. § 3.16.104.8
Current through Register Vol. 35, No. 16, August 27, 2024
On or before the due date for payment of the special fuel inventory tax, each special fuel supplier, dealer and bulk storage user shall report on forms provided by the department the number of gallons of special fuel which that supplier, dealer or bulk storage user has in inventory on the day prior to the day on which the change in rate is effective. Reports are required even if no inventory is on hand as of the determination date.
N.M. Code R. § 3.16.104.8