Article 29 - Oil and Gas Severance Tax, 7-29-1 through 7-29-23.
- Section 7-29-1 - Title.
- Section 7-29-2 - Definitions.
- Section 7-29-23 - Advance payment required.
- Section 7-29-3 - Repealed.
- Section 7-29-4 - Oil and gas severance tax imposed; collection; interest owner's liability to state; Indian liability.
- Section 7-29-4.1 - Taxable value; method of determining.
- Section 7-29-4.2 - Value may be determined by department; standard.
- Section 7-29-4.3 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- Section 7-29-4.4, 7-29-4.5 - Repealed.
- Section 7-29-4.6 - Repealed.
- Section 7-29-4.7 - Repealed.
- Section 7-29-5 - Products on which tax has been levied; regulation by commission.
- Section 7-29-6 - 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 7-29-7 - Operator's report; tax remittance; additional information.
- Section 7-29-8 - Purchaser's report; tax remittance; additional information.
- Section 7-29-9 to 7-29-22 - Repealed.