A. Alternative fuel users who elect to be subject to the provisions of Subsection D of Section 4 [7-16B-4 N.M. Stat. Ann.] of the Alternative Fuel Tax Act shall pay the annual tax concurrent with vehicle registration.

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B. The department shall issue an alternative fuel user permit in a form designed by the department valid for one year from the month of issuance to each alternative fuel user upon the filing of an application by the alternative fuel user acceptable to the department.

C. The department may revoke, after due notice and hearing, the alternative fuel user permit of any alternative fuel user found to be in violation of any provision of the Alternative Fuel Tax Act.