Each person selling gasoline at retail in a county which imposes a county or county- wide gasoline tax or in a municipality which imposes a municipal gasoline tax shall register with the county or the municipality, as appropriate, as a seller of gasoline at retail. History: 1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8.
Registration required
NMSA 1978, § 7-24A-7.1 — under Article 24A.
NMSA 1978, § 7-24A-7.1