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2017 New Mexico Statutes
Chapter 7 - Taxation
Article 26 - Severance Tax
- Section 7-26-1 - Short title.
- Section 7-26-2 - Definitions.
- Section 7-26-3 - Imposition of tax; denomination as "severance tax".
- Section 7-26-4 - Determination of taxable value of natural resources.
- Section 7-26-5 - Tax rates on severed natural resources except coal and uranium.
- Section 7-26-6 - Severance tax on coal; surtax.
- Section 7-26-6.1 - Repealed.
- Section 7-26-6.2 - Coal surtax exemption; qualification requirements.
- Section 7-26-7 - Severance tax on uranium.
- Section 7-26-7.1 - Repealed.
- Section 7-26-8 - Date payment of tax due.
- Section 7-26-9 - Repealed.
- Section 7-26-10, 7-26-11 - Repealed.
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