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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 31 - Oil and Gas Emergency School Tax
Article 31 - Oil and Gas Emergency School Tax
Section 7-31-1 - Title.
Section 7-31-2 - Definitions.
Section 7-31-4 - Privilege tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
Section 7-31-5 - Taxable value; method of determining.
Section 7-31-6 - Value may be determined by commission; standard.
Section 7-31-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
Section 7-31-8 - Products on which tax has been levied; regulation by commission.
Section 7-31-9 - Operator or purchaser to withhold interest owner's tax; commission may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
Section 7-31-10 - Operator's report; tax remittance; additional information.
Section 7-31-11 - Purchaser's report; tax remittance; additional information.
Section 7-31-26 - Advance payment required.
Section 7-31-27 - Jicarilla Apache tribal capital improvements tax credit.