7-13-7: Registration necessary to engage in business as distributor, wholesaler or retailer.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 13 Gasoline Tax
Each person engaged in the business of selling gasoline in New Mexico as a distributor, wholesaler or retailer shall register as such under the provisions of Section 7-1-12 NMSA 1978.
Collected 2026-09-03T15:02:19Z. Source file · JSON