Repeals. — Laws 1995, ch. 70, § 23 repealed 7-26-11 NMSA 1978, as enacted by Laws 1980, ch. 62, § 12, relating to prohibition of double taxation, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
Structure 2021 New Mexico Statutes
Section 7-26-3 - Imposition of tax; denomination as "severance tax".
Section 7-26-4 - Determination of taxable value of natural resources.
Section 7-26-5 - Tax rates on severed natural resources except coal and uranium.
Section 7-26-6 - Severance tax on coal; surtax.
Section 7-26-6.2 - Coal surtax exemption; qualification requirements.
Section 7-26-7 - Severance tax on uranium.