2021 New Mexico Statutes
Article 31 - Oil and Gas Emergency School Tax
Section 7-31-10.1 - Repealed.

Repeals. — Laws 1999, ch. 218, § 3 repealed 7-31-10.1 NMSA 1978, as enacted by Laws 1999, ch. 218, § 1, relating to one-time tax credit for new wells, effective July 1, 2001. For provisions of former section, see the 1998 NMSA 1978 on NMOneSource.com.

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Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 31 - Oil and Gas Emergency School Tax

Section 7-31-1 - Title.

Section 7-31-2 - Definitions.

Section 7-31-3 - Repealed.

Section 7-31-4 - Privilege tax levied; collected by department; rate; interest owner's liability to state; Indian liability.

Section 7-31-5 - Taxable value; method of determining.

Section 7-31-6 - Value may be determined by commission; standard.

Section 7-31-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.

Section 7-31-8 - Products on which tax has been levied; regulation by commission.

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.

Section 7-31-10 - Operator's report; tax remittance; additional information.

Section 7-31-10.1 - Repealed.

Section 7-31-11 - Purchaser's report; tax remittance; additional information.

Section 7-31-12 - Repealed.

Section 7-31-13 - Repealed.

Section 7-31-14 - Repealed.

Section 7-31-15 - Repealed.

Section 7-31-16 - Repealed.

Section 7-31-17 - Repealed.

Section 7-31-18 - Repealed.

Section 7-31-19 - Repealed.

Section 7-31-20 - Repealed.

Section 7-31-21 - Repealed.

Section 7-31-22 - Repealed.

Section 7-31-23 - Repealed.

Section 7-31-24 - Repealed.

Section 7-31-25 - Repealed.

Section 7-31-26 - Advance payment required.

Section 7-31-27 - Jicarilla Apache tribal capital improvements tax credit.