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New Mexico · Through 2026-07-01

7-13-7: Registration necessary to engage in business as distributor, wholesaler or retailer.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. 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

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