New Mexico Statutes
Article 30 - Oil and Gas Conservation Tax
Section 7-30-16 - Repealed.

Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-16 NMSA 1978, as enacted by Laws 1959, ch. 53, § 16, relating to tax payment under protest, suit authorized, effective July 1, 1985.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 30 - Oil and Gas Conservation Tax

Section 7-30-1 - Title.

Section 7-30-2 - Definitions.

Section 7-30-3 - Repealed.

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

Section 7-30-5 - Taxable value; method of determining.

Section 7-30-6 - Value may be determined by department; standard.

Section 7-30-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.

Section 7-30-8 - Products on which tax has been levied; regulation by department.

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.

Section 7-30-10 - Operator's report; tax remittance; additional information.

Section 7-30-11 - Purchaser's report; tax remittance; additional information.

Section 7-30-12 - Repealed.

Section 7-30-13 - Repealed.

Section 7-30-14 - Recompiled.

Section 7-30-15 - Repealed.

Section 7-30-16 - Repealed.

Section 7-30-17 - Repealed.

Section 7-30-18 - Repealed.

Section 7-30-19 - Repealed.

Section 7-30-20 - Repealed.

Section 7-30-21 - Repealed.

Section 7-30-22 - Repealed.

Section 7-30-23 - Repealed.

Section 7-30-24 - Repealed.

Section 7-30-25 - Repealed.

Section 7-30-26 - Repealed.

Section 7-30-27 - Advance payment required.