Repeals. — Laws 1985, ch. 65, § 46 repealed 7-30-19 NMSA 1978, as enacted by Laws 1959, ch. 53, § 19, relating to refusal to make return, commission may assess, assessment binding on taxpayer, effective July 1, 1985.
Structure New Mexico Statutes
Article 30 - Oil and Gas Conservation Tax
Section 7-30-5 - Taxable value; method of determining.
Section 7-30-6 - Value may be determined by department; standard.
Section 7-30-8 - Products on which tax has been levied; regulation by department.
Section 7-30-10 - Operator's report; tax remittance; additional information.
Section 7-30-11 - Purchaser's report; tax remittance; additional information.