Article
Oil and Gas Severance Tax
- § 7-29-1 NMSA 1978— Title
- § 7-29-2 NMSA 1978— Definitions
- § 7-29-3 NMSA 1978— Repealed
- § 7-29-4 NMSA 1978— Oil and gas severance tax imposed; collection; interest owner's liability to state; Indian liability
- § 7-29-4.1 NMSA 1978— Taxable value; method of determining
- § 7-29-4.2 NMSA 1978— Value may be determined by department; standard
- § 7-29-4.3 NMSA 1978— Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund
- § 7-29-4.4 NMSA 1978— Repealed
- § 7-29-4.5 NMSA 1978— Repealed
- § 7-29-4.6 NMSA 1978— Repealed
- § 7-29-4.7 NMSA 1978— Repealed
- § 7-29-5 NMSA 1978— Products on which tax has been levied; department rule
- § 7-29-6 NMSA 1978— Operator or purchaser to withhold interest owner's tax; department may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed
- § 7-29-7 NMSA 1978— Operator's report; tax remittance; additional information
- § 7-29-8 NMSA 1978— Purchaser's report; tax remittance; additional information
- § 7-29-9 NMSA 1978— 7-29-9 to 7-29-22. Repealed
- § 7-29-23 NMSA 1978— Advance payment required