N.M. Admin. Code § 3.16.5.13 - RETURN MUST REPORT ON UNTAXED SALES
Gasoline tax returns filed by distributors must include reports of sales of gasoline on which the gasoline excise tax has not been paid. Such reports shall be made in the form prescribed by the secretary and shall include the number of gallons sold, the identity of the purchaser, including the taxpayer identification number, and the date of the sale. The retailer of such gasoline not taxed under the gasoline tax act will be responsible for the gross receipts tax on its receipts from the sale of the gasoline.
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