N.M. Code R. § 3.16.5.8
The distributor's gasoline tax report shall be submitted on forms provided or approved by the department and must be signed by the distributor or his authorized agent.
[1/23/73, 8/31/96; 3.16.5.8 NMAC - Rn, 3 NMAC 16.5.8, 6/14/01]