GroundRules
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- 7-29-4 · Oil and gas severance tax imposed; collection; interest owner's liability to state; Indian liability.
- 7-29-4.1 · Taxable value; method of determining.
- 7-29-4.2 · Value may be determined by department; standard.
- 7-29-4.3 · Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-29-4.4 · Repealed.
- 7-29-4.5 · Repealed.
- 7-29-4.6 · Repealed.
- 7-29-4.7 · Repealed.
- 7-29-5 · Products on which tax has been levied; department rule.
- 7-29-6 · 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.
- 7-29-7 · Operator's report; tax remittance; additional information.
- 7-29-8 · Purchaser's report; tax remittance; additional information.
- 7-29-9 · 7-29-9 to 7-29-22. Repealed.
- 7-29-23 · Advance payment required.
- 7-29A-1 · Short title.
- 7-29A-2 · Definitions.
- 7-29A-3 · Procedures for qualifying for the recovered oil tax rate.
- 7-29A-4 · Notification to the secretary of taxation and revenue; duties of the secretary.
- 7-29A-5 · Secretary of taxation and revenue approval; refund.
- 7-29B-1 · Short title.
- 7-29B-2 · Definitions.
- 7-29B-3 · Approval of production restoration projects, well workover projects and stripper well properties.
- 7-29B-4 · Application procedures; certification of approval; rules; administration.
- 7-29B-5 · Notice to secretary of taxation and revenue.
- 7-29B-6 · Qualification for production restoration incentive tax exemption and well workover and stripper well property incentive tax rate; secretary of taxation and revenue approval; refund.
- 7-29C-1 · Intergovernmental tax credits.
- 7-29C-2 · Intergovernmental tax credit; severance tax on coal.
- 7-30-1 · Title.
- 7-30-2 · Definitions.
- 7-30-3 · Repealed.
- 7-30-4 · Oil and gas conservation tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- 7-30-5 · Taxable value; method of determining.
- 7-30-6 · Value may be determined by department; standard.
- 7-30-7 · Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-30-8 · Products on which tax has been levied; regulation by department.
- 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.
- 7-30-10 · Operator's report; tax remittance; additional information.
- 7-30-11 · Purchaser's report; tax remittance; additional information.
- 7-30-12 · Repealed.
- 7-30-13 · Repealed.
- 7-30-14 · Recompiled.
- 7-30-15 · Repealed.
- 7-30-16 · Repealed.
- 7-30-17 · Repealed.
- 7-30-18 · Repealed.
- 7-30-19 · Repealed.
- 7-30-20 · Repealed.
- 7-30-21 · Repealed.
- 7-30-22 · Repealed.
- 7-30-23 · Repealed.
- 7-30-24 · Repealed.
- 7-30-25 · Repealed.
- 7-30-26 · Repealed.
- 7-30-27 · Advance payment required.
- 7-31-1 · Title.
- 7-31-2 · Definitions.
- 7-31-3 · Repealed.
- 7-31-4 · Privilege tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- 7-31-5 · Taxable value; method of determining.
- 7-31-6 · Value may be determined by department; standard.
- 7-31-7 · Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-31-8 · Products on which tax has been levied; department rule.
- 7-31-9 · 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.
- 7-31-10 · Operator's report; tax remittance; additional information.
- 7-31-10.1 · Repealed.
- 7-31-11 · Purchaser's report; tax remittance; additional information.
- 7-31-12 · Repealed.
- 7-31-13 · Repealed.
- 7-31-14 · Repealed.
- 7-31-15 · Repealed.
- 7-31-16 · Repealed.
- 7-31-17 · Repealed.
- 7-31-18 · Repealed.
- 7-31-19 · Repealed.
- 7-31-20 · Repealed.
- 7-31-21 · Repealed.
- 7-31-22 · Repealed.
- 7-31-23 · Repealed.
- 7-31-24 · Repealed.
- 7-31-25 · Repealed.
- 7-31-26 · Advance payment required.
- 7-31-27 · Jicarilla Apache tribal capital improvements tax credit.
- 7-32-1 · Title.
- 7-32-2 · Definitions.
- 7-32-3 · Repealed.
- 7-32-4 · Ad valorem tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- 7-32-5 · Assessed value; method of determining.
- 7-32-6 · Value may be determined by department; standard.
- 7-32-7 · Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-32-8 · Products on which tax has been levied; department rule.
- 7-32-9 · 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.
- 7-32-10 · Operator's report; tax remittance; additional information.
- 7-32-11 · Purchaser's report; tax remittance; additional information.
- 7-32-12 · Repealed.
- 7-32-13 · Department shall prepare schedules and forward to assessors and treasurers.
- 7-32-14 · Monthly report to department of finance and administration; remittance to state and county treasurers; state and county treasurers may distribute funds.
- 7-32-15 · Determination of assessed values for taxing districts.
- 7-32-16 · Repealed.
- 7-32-17 · Repealed.
- 7-32-18 · Repealed.