{"data":{"id":"us-nm/7-1-69.1","jurisdiction":"us-nm","citation":"7-1-69.1","heading":"Civil penalty for failure to file an information return.","body":"A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"d659ac9ba9c99b5de50fcfef8cacbe3d2b551ddaaec52c340662391c6c351485","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-69","next":"us-nm/7-1-69.2"},"notice":"GroundRules: Original legal text. Not legal advice."}