Chapter 7, Article 25 NMSA 1978 may be cited as the "Resources Excise Tax Act".
History: 1953 Comp., § 72-16A-20, enacted by Laws 1966, ch. 48, § 1; 1985, ch. 65, § 21.
Cross references. — For provisions governing administration and enforcement, see 7-1-2 NMSA 1978.
For duty of successor in business with respect to this act, see 7-1-61 NMSA 1978 et seq.
Law reviews. — For comment, "Approaches to State Taxation of the Mining Industry," see 10 Nat. Resources J. 156 (1970).
For article, "New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction," see 10 Nat. Resources J. 415 (1970).
For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976).
For comment, "Taxation of the Uranium Industry: An Economic Proposal," see 7 N.M. L. Rev. 69 (1976-77).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 28 to 30, 614.
84 C.J.S. Taxation § 95 et seq.
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