Article 31 - Oil and Gas Emergency School Tax, 7-31-1 through 7-31-27.
- Section 7-31-1 - Title.
- Section 7-31-10 - Operator's report; tax remittance; additional information.
- Section 7-31-10.1 - Repealed.
- Section 7-31-11 - Purchaser's report; tax remittance; additional information.
- Section 7-31-12 to 7-31-25 - Repealed.
- Section 7-31-2 - Definitions.
- Section 7-31-26 - Advance payment required.
- Section 7-31-27 - Jicarilla Apache tribal capital improvements tax credit.
- Section 7-31-3 - Repealed.
- 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.