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    • Legislation USA
    • 2021 New Mexico Statutes
    • Chapter 7 - Taxation
    • Article 26 - Severance Tax
    • Section 7-26-6.1 - Repealed.

    2021 New Mexico Statutes
    Article 26 - Severance Tax
    Section 7-26-6.1 - Repealed.

    Repeals. — Laws 1985, ch. 65, § 46 repealed 7-26-6.1 NMSA 1978, as enacted by Laws 1980, ch. 62, § 9, relating to a credit for the payment of additional coal severance taxes, effective July 1, 1985.

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    Structure 2021 New Mexico Statutes

    2021 New Mexico Statutes

    Chapter 7 - Taxation

    Article 26 - Severance Tax

    Section 7-26-1 - Short title.

    Section 7-26-2 - Definitions.

    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    Section 7-26-6.1 - Repealed.

    Section 7-26-6.2 - Coal surtax exemption; qualification requirements.

    Section 7-26-7 - Severance tax on uranium.

    Section 7-26-7.1 - Repealed.

    Section 7-26-8 - Date payment of tax due.

    Section 7-26-9 - Repealed.

    Section 7-26-10 - Repealed.

    Section 7-26-11 - Repealed.

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