New Mexico Statutes 7-1-69.1. Civil penalty for failure to file an information return
Current as of: 2024 | Check for updates
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A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [N.M. Stat. Ann. Chapter 7, Article 13] or the Special Fuels Supplier Tax Act [N.M. Stat. Ann. Chapter 7, Article 16A] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.
