{"data":{"id":"us-nm/7-16a-14","jurisdiction":"us-nm","citation":"7-16A-14","heading":"Registration necessary to engage in business as rack operator, special fuel supplier or dealer.","body":"Each person engaged in the business of selling special fuel in New Mexico as a rack operator, special fuel supplier or dealer shall register as such under the provisions of Section 7-1-12 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 16A Special Fuels Supplier Tax"],"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":"82aaf8d711caab2559eb1944998a1503c9df577e6bc11128c9e57bc8a9f0c46f","source_id":"us-nm","stale":false,"prev":"us-nm/7-16a-13.1","next":"us-nm/7-16a-15"},"notice":"GroundRules: Original legal text. Not legal advice."}