2021 New Mexico Statutes
Chapter 7 - Taxation
Article 26 - Severance Tax

Section 7-26-1 - Short title. - Sections 7-26-1 through 7-26-8 NMSA 1978 may be cited as...

Section 7-26-2 - Definitions. - As used in the Severance Tax Act: A. "department" means...

Section 7-26-3 - Imposition of tax; denomination as "severance tax". - For the privilege of severing natural resources, there is imposed...

Section 7-26-4 - Determination of taxable value of natural resources. - A. Except as otherwise provided in Subsections C, E, F...

Section 7-26-5 - Tax rates on severed natural resources except coal and uranium. - The severance tax is imposed at the following rates on...

Section 7-26-6 - Severance tax on coal; surtax. - A. The severance tax on coal is measured by the...

Section 7-26-6.1 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-26-6.1...

Section 7-26-6.2 - Coal surtax exemption; qualification requirements. - A. The following coal is exempt from the surtax imposed...

Section 7-26-7 - Severance tax on uranium. - The severance tax on uranium is measured by the quantity...

Section 7-26-7.1 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-26-7.1...

Section 7-26-8 - Date payment of tax due. - The severance tax is to be paid on or before...

Section 7-26-9 - Repealed. - Repeals. — Laws 1989, ch. 261, § 2 repealed 7-26-9...

Section 7-26-10 - Repealed. - Repeals. — Laws 1995, ch. 70, § 23 repealed 7-26-10...

Section 7-26-11 - Repealed. - Repeals. — Laws 1995, ch. 70, § 23 repealed 7-26-11...