New Mexico Statutes
Chapter 7 - Taxation
Article 29A - Enhanced Oil Recovery

Section 7-29A-1 - Short title. - Chapter 7, Article 29A NMSA 1978 may be cited as...

Section 7-29A-2 - Definitions. - As used in the Enhanced Oil Recovery Act: A. "crude...

Section 7-29A-3 - Procedures for qualifying for the recovered oil tax rate. - A. Crude oil severed and sold from an enhanced recovery...

Section 7-29A-4 - Notification to the secretary of taxation and revenue; duties of the secretary. - A. The division shall immediately notify the secretary of taxation...

Section 7-29A-5 - Secretary of taxation and revenue approval; refund. - A. The person responsible for paying the oil and gas...