Article 32 - OIL AND GAS AD VALOREM PRODUCTION TAX
- Section 7-32-1 - Title
- Section 7-32-2 - Definitions
- Section 7-32-3 - [Repealed]
- Section 7-32-4 - Ad valorem tax levied; collected by division; rate; interest owner's liability to state; Indian liability
- Section 7-32-5 - Assessed value; method of determining
- Section 7-32-6 - Value may be determined by commission; standard
- Section 7-32-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund
- Section 7-32-8 - Products on which tax has been levied; regulation by commission
- Section 7-32-9 - 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
- Section 7-32-10 - Operator's report; tax remittance; additional information
- Section 7-32-11 - Purchaser's report; tax remittance; additional information
- Section 7-32-12 - [Repealed]
- Section 7-32-13 - Division shall prepare schedules and forward to assessors; assessor shall deliver schedule to treasurer
- Section 7-32-14 - Monthly report to department of finance and administration; remittance to state and county treasurers; state and county treasurers may distribute funds
- Section 7-32-15 - Determination of assessed values for taxing districts
- Section 7-32-16 to 7-32-27 - Repealed
- Section 7-32-28 - Advance payment required