2021 New Mexico Statutes
Chapter 7 - Taxation
Article 39 - Copper Production Ad Valorem Tax

Section 7-39-1 - Short title. - Chapter 7, Article 39 NMSA 1978 may be cited as...

Section 7-39-2 - Definitions. - As used in the Copper Production Ad Valorem Tax Act:...

Section 7-39-3 - Application of act. - The provisions of the Copper Production Ad Valorem Tax Act...

Section 7-39-4 - Valuation of copper mineral property. - A. The valuation for purposes of the Copper Production Ad...

Section 7-39-5 - Annual report of value. - Each tax year the owner of a copper mineral property...

Section 7-39-6 - Notification to department of finance and administration and counties. - By August 1 of each year, the department shall prepare...

Section 7-39-7 - Determination of taxable values for taxing districts. - To determine for any purpose the total taxable value of...

Section 7-39-8 - Ad valorem tax levied. - An ad valorem tax is levied upon the owner of...

Section 7-39-9 - Notification of tax rate; due date. - A. On or before November 1 of each tax year...

Section 7-39-10 - Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds. - A. By the last day of each month, the department...