N.M. Stat. Ann. § 76-21-17 – First purchaser of commodity to make reports and pay assessment

A. On dates established by the commission, the first purchaser shall provide prescribed information and reports on forms designated by the commission.
B. The first purchaser shall deduct an assessment at the time of sale and pay to the commission the amount of the assessment on dates established by the commission.

History: Laws 1983, ch. 231, § 17.