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Home » US Law » 2021 New Mexico Statutes » Chapter 7 - Taxation » Article 16A - Special Fuels Supplier Tax » Section 7-16A-14 – Registration necessary to engage in business as rack operator, special fuel supplier or dealer.

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.

History: Laws 1992, ch. 51, § 14; 1997, ch. 192, § 11.

ANNOTATIONS

The 1997 amendment, effective June 1, 1997, inserted “rack operator” in the section heading, and near the middle of the section.