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Section 7-29-1 - Title. - Chapter 7, Article 29 NMSA 1978 may be cited as...
Section 7-29-2 - Definitions. - As used in the Oil and Gas Severance Tax Act:...
Section 7-29-3 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-29-3...
Section 7-29-4 - Oil and gas severance tax imposed; collection; interest owner's liability to state; Indian liability. - A. There is imposed and shall be collected by the...
Section 7-29-4.1 - Taxable value; method of determining. - To determine the taxable value of oil and of other...
Section 7-29-4.2 - Value may be determined by department; standard. - The department may determine the value of products severed from...
Section 7-29-4.3 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund. - When an increase in the value of any product is...
Section 7-29-4.4 - Repealed. - Repeals. — Laws 1989, ch. 130, § 14 repealed 7-29-4.4...
Section 7-29-4.5 - Repealed. - Repeals. — Laws 1989, ch. 130, § 14 repealed 7-29-4.5...
Section 7-29-4.6 - Repealed. - Repeals. — Laws 1995, ch. 70, § 23 repealed 7-29-4.6...
Section 7-29-4.7 - Repealed. - Repeals. — Laws 1989, ch. 130, § 14 repealed 7-29-4.7...
Section 7-29-5 - Products on which tax has been levied; regulation by commission. - This tax shall not be levied more than once on...
Section 7-29-6 - Operator or purchaser to withhold interest owner's tax; commission may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed. - Any operator making a monetary payment to an interest owner...
Section 7-29-7 - Operator's report; tax remittance; additional information. - Each operator shall, in the form and manner required by...
Section 7-29-8 - Purchaser's report; tax remittance; additional information. - Each purchaser shall in the form and manner required by...
Section 7-29-9 to 7-29-22 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-29-9...
Section 7-29-23 - Advance payment required. - A. Any person required to make payment of tax pursuant...