Chapter 7, Article 30 NMSA 1978 may be cited as the "Oil and Gas Conservation Tax Act".
History: 1953 Comp., § 72-20-1, enacted by Laws 1959, ch. 53, § 1; 1985, ch. 65, § 30.
Cross references. — For intergovernmental tax credits, see 7-29C-1 NMSA 1978.
Law reviews. — For article, "New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction," see 10 Nat. Resources J. 415 (1970).
For note, "Tribal Severance Taxes - Outside the Purview of the Commerce Clause," see 21 Nat. Resources J. 405 (1981).
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