New Mexico Statutes
Chapter 7 - Taxation
Article 30 - Oil and Gas Conservation Tax

Section 7-30-1 - Title. - Chapter 7, Article 30 NMSA 1978 may be cited as...

Section 7-30-2 - Definitions. - As used in the Oil and Gas Conservation Tax Act:...

Section 7-30-3 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-3...

Section 7-30-4 - Oil and gas conservation tax levied; collected by department; rate; interest owner's liability to state; Indian liability. - A. There is levied and shall be collected by the...

Section 7-30-5 - Taxable value; method of determining. - A. To determine the taxable value of oil, natural gas...

Section 7-30-6 - Value may be determined by department; standard. - The department may determine the value of products severed from...

Section 7-30-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund. - When an increase in the value of any product is...

Section 7-30-8 - Products on which tax has been levied; regulation by department. - This tax shall not be levied more than once on...

Section 7-30-9 - Operator or purchaser to withhold interest owner's tax; department may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed. - A. Any operator making a monetary payment to an interest...

Section 7-30-10 - Operator's report; tax remittance; additional information. - Each operator shall, in the form and manner required by...

Section 7-30-11 - Purchaser's report; tax remittance; additional information. - Each purchaser shall, in the form and manner required by...

Section 7-30-12 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-12...

Section 7-30-13 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-13...

Section 7-30-14 - Recompiled. - Recompilations. — Laws 1989, ch. 130, § 12 recompiled former...

Section 7-30-15 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-15...

Section 7-30-16 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-16...

Section 7-30-17 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-17...

Section 7-30-18 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-18...

Section 7-30-19 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-19...

Section 7-30-20 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-20...

Section 7-30-21 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-21...

Section 7-30-22 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-22...

Section 7-30-23 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-23...

Section 7-30-24 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-24...

Section 7-30-25 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-25...

Section 7-30-26 - Repealed. - Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-26...

Section 7-30-27 - Advance payment required. - A. Any person required to make payment of tax pursuant...