2021 New Mexico Statutes
Chapter 7 - Taxation
Article 31 - Oil and Gas Emergency School Tax

Section 7-31-1 - Title. - Chapter 7, Article 31 NMSA 1978 may be cited as...

Section 7-31-2 - Definitions. - As used in the Oil and Gas Emergency School Tax...

Section 7-31-3 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-3...

Section 7-31-4 - Privilege tax levied; collected by department; rate; interest owner's liability to state; Indian liability. - A. There is levied and shall be collected by the...

Section 7-31-5 - Taxable value; method of determining. - To determine the taxable value there shall be deducted from...

Section 7-31-6 - Value may be determined by commission; standard. - The commission may determine the value of products severed from...

Section 7-31-7 - 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 7-31-8 - Products on which tax has been levied; regulation by commission. - This tax shall not be levied more than once on...

Section 7-31-9 - 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 7-31-10 - Operator's report; tax remittance; additional information. - Each operator shall in the form and manner required by...

Section 7-31-10.1 - Repealed. - Repeals. — Laws 1999, ch. 218, § 3 repealed 7-31-10.1...

Section 7-31-11 - Purchaser's report; tax remittance; additional information. - Each purchaser shall in the form and manner required by...

Section 7-31-12 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-12...

Section 7-31-13 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-13...

Section 7-31-14 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-14...

Section 7-31-15 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-15...

Section 7-31-16 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-16...

Section 7-31-17 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-17...

Section 7-31-18 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-18...

Section 7-31-19 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-19...

Section 7-31-20 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-20...

Section 7-31-21 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-21...

Section 7-31-22 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-22...

Section 7-31-23 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-23...

Section 7-31-24 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-24...

Section 7-31-25 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-25...

Section 7-31-26 - Advance payment required. - A. Any person required to make payment of tax pursuant...

Section 7-31-27 - Jicarilla Apache tribal capital improvements tax credit. - A. A person who is liable for the payment of...