18.1.4.120 Reporting and Payment of Tax.

(a) A person doing business within Pueblo lands who is subject to the gross receipts tax shall complete and file with the Tax Office a return for the preceding tax month on a form provided by the Tax Office providing such information as required. A person who has no taxable gross receipts shall not be required to file a tax return unless required by the Tax Administrator.

(b) The return shall report the total taxable receipts received during the reporting month less any amounts refunded to the purchaser upon cancellation of a sale. Taxable gross receipts shall exclude any gross receipts taxes imposed by the State of New Mexico for which a reciprocal exclusion has been granted by the State.

(c) All taxes imposed by this Chapter are due and payable on or before the fifteenth (15^th) day of the calendar month immediately following the month in which the receipts were received. A payment of the amount of gross receipts tax due shall accompany the return for that reporting period.