Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-18 NMSA 1978, as enacted by Laws 1959, ch. 54, § 18, relating to refusal to make return, commission may assess, assessment binding on taxpayer, effective July 1, 1985.
Structure 2021 New Mexico Statutes
Article 31 - Oil and Gas Emergency School Tax
Section 7-31-5 - Taxable value; method of determining.
Section 7-31-6 - Value may be determined by commission; standard.
Section 7-31-8 - Products on which tax has been levied; regulation by commission.
Section 7-31-10 - Operator's report; tax remittance; additional information.
Section 7-31-11 - Purchaser's report; tax remittance; additional information.
Section 7-31-26 - Advance payment required.
Section 7-31-27 - Jicarilla Apache tribal capital improvements tax credit.