Each oil refiner shall furnish to the division for each calendar month a completed form C-113 containing the information and data the form requires, respecting oil and products involved in the refiner's operations during each month. The oil refiner shall complete and file the form C-113 with the division for each month according to instructions on the form, on or before the 15th day of the next succeeding month.
N.M. Admin. Code § 19.15.37.8