Article 30 - Oil and Gas Conservation Tax, 7-30-1 through 7-30-27.
- Section 7-30-1 - Title.
- Section 7-30-2 - Definitions.
- Section 7-30-3 - Repealed.
- Section 7-30-4 - Oil and gas conservation tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- Section 7-30-5 - Taxable value; method of determining.
- Section 7-30-6 - Value may be determined by department; standard.
- Section 7-30-7 - Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- Section 7-30-8 - Products on which tax has been levied; regulation by department.
- Section 7-30-9 - Operator or purchaser to withhold interest owner's tax; department may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
- Section 7-30-10 - Operator's report; tax remittance; additional information.
- Section 7-30-11 - Purchaser's report; tax remittance; additional information.
- Section 7-30-12, 7-30-13 - Repealed.
- Section 7-30-14 - Recompiled.
- Section 7-30-15 to 7-30-26 - Repealed.
- Section 7-30-27 - Advance payment required.