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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 27 - Severance Tax Bonding Act
Section 7-27-1 - Short title.
Universal Citation: NM Stat § 7-27-1 (2021)
Sections 7-27-1 through 7-27-27 NMSA 1978 may be cited as the "Severance Tax Bonding Act".
History: 1953 Comp., § 72-18-29, enacted by Laws 1961, ch. 5, § 2; 2000, ch. 97, § 1.
ANNOTATIONSThe 2000 amendment, effective May 17, 2000, substituted "Sections 7-27-1 through 7-27-27 NMSA 1978" for "This act".
Law reviews. — For article, "New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction," see 10 Nat. Resources J. 415 (1970).
For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
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