{"data":{"id":"us-nm/7-24a-12","jurisdiction":"us-nm","citation":"7-24A-12","heading":"Collection of municipal gasoline tax.","body":"The municipality shall collect the municipal gasoline tax imposed by the County and Municipal Gasoline Tax Act. Every person subject to the imposition of the municipal gasoline tax shall file a return on forms provided by and with the information required by the municipality and shall pay the tax due on or before the twenty-fifth day of the month following the month in which the gasoline is sold at retail within the boundaries of the municipality.","path":["Chapter 7 - Taxation","ARTICLE 24A County and Municipal Gasoline 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":"2759bd63e008286db3325ad2f8fb218ae9e66ccfdf4b5ee435335c77444c1735","source_id":"us-nm","stale":false,"prev":"us-nm/7-24a-11","next":"us-nm/7-24a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}