New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 108 - RETURNS
Section 3.16.108.11 - RETURN MUST REPORT ON UNTAXED SALES

Special fuel tax returns filed by suppliers, rack operators or importers must include reports of sales of special fuel on which the special fuel 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 special fuel not taxed under the Special Fuels Supplier Tax Act will be responsible for the gross receipts tax on its receipts from the sale of the special fuel.