Section 7-33-6 – Refund.
Any person who has overpaid the tax may apply for a refund of that overpayment in accordance with the provisions of Section 7-1-26 NMSA 1978. History: 1953 Comp., § 72-23-6, enacted by Laws 1963, ch. 179, § 6; 1985, ch. 65, § 42; 1998, ch. 102, § 3. ANNOTATIONS The 1998 amendment, effective January 1, […]
Section 7-33-22 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-22 NMSA 1978, as enacted by Laws 1963, ch. 179, § 22, relating to limitation of action, effective July 1, 1985.
Section 7-33-7 – Natural gas on which tax has been levied; regulation by department.
The tax shall not be levied more than once on the same natural gas. Reporting of natural gas on which the tax has been paid is subject to the regulation of the department. History: 1953 Comp., § 72-23-7, enacted by Laws 1963, ch. 179, § 7; 1998, ch. 102, § 4. ANNOTATIONS The 1998 amendment, […]
Section 7-33-8 – Tax return; tax remittance; additional information.
A. Each processor shall submit a return monthly to the department in the form and manner required by the department showing for the month the total mmbtus of natural gas received by the processor at the inlet of the natural gas processing plant and the total mmbtus of natural gas deducted pursuant to the Natural […]
Section 7-33-9 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-9 NMSA 1978, as enacted by Laws 1963, ch. 179, § 9, relating to oil and gas manufacturers privilege tax fund, refunds and adjustments, effective July 1, 1985.
Section 7-33-10 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-10 NMSA 1978, as enacted by Laws 1963, ch. 179, § 10, relating to monthly report to department of finance and administration, transfer to state general fund, effective July 1, 1985.
Section 7-33-11 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-11 NMSA 1978, as enacted by Laws 1963, ch. 179, § 11, relating to tax paid erroneously, refund, effective July 1, 1985.
Section 7-33-12 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-12 NMSA 1978, as enacted by Laws 1963, ch. 179, § 12, relating to tax paid under protest, suit authorized, effective July 1, 1985.
Section 7-33-13 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-33-13 NMSA 1978, as enacted by Laws 1963, ch. 179, § 13, relating to interest and penalties, effective July 1, 1985.
Section 7-33-1 – Short title.
Chapter 7, Article 33 NMSA 1978 may be cited as the “Natural Gas Processors Tax Act”. History: 1953 Comp., § 72-23-1, enacted by Laws 1963, ch. 179, § 1; 1970, ch. 13, § 2; 1985, ch. 65, § 41. ANNOTATIONS Law reviews. — For article, “New Mexico’s Effort at Rational Taxation of Hard-Minerals Extraction,” see […]