Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX)
- Part 1 - GENERAL PROVISIONS (§§ 3.18.1.1 — 3.18.1.7)
- Part 3 - IMPOSITION OF TAX - RATES (§§ 3.18.3.1 — 3.18.3.9)
- Part 4 - TAXES IMPOSED AND LEVIED (§§ 3.18.4.1 — 3.18.4.8)
- Part 5 - METHOD OF DETERMINING VALUE (§§ 3.18.5.1 — 3.18.5.9)
- Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD (§§ 3.18.6.1 — 3.18.6.10)
- Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND (§§ 3.18.7.1 — 3.18.7.8)