Section 7-31-20 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-20 NMSA 1978, as enacted by Laws 1959, ch. 54, § 20, relating to personal debt, action in any district court, effective July 1, 1985.
Section 7-31-21 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-21 NMSA 1978, as enacted by Laws 1959, ch. 54, § 21, relating to lien against property, notice to be filed, notice to debtor, effective July 1, 1985.
Section 7-31-22 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-22 NMSA 1978, as enacted by Laws 1959, ch. 54, § 22, relating to sale of property to satisfy lien, effective July 1, 1985.
Section 7-31-23 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-23 NMSA 1978, as enacted by Laws 1959, ch. 54, § 23, relating to payment of taxes to release lien, effective July 1, 1985.
Section 7-31-24 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-24 NMSA 1978, as enacted by Laws 1959, ch. 54, § 24, relating to remedies cumulative, effective July 1, 1985.
Section 7-31-25 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-25 NMSA 1978, as enacted by Laws 1959, ch. 54, § 25, relating to limitation of actions, effective July 1, 1985.
Section 7-31-26 – Advance payment required.
A. Any person required to make payment of tax pursuant to Section 7-31-10 or 7-31-11 NMSA 1978 shall make the advance payment required by this section. B. For the purposes of this section: (1) “advance payment” means the payment required to be made by this section in addition to any oil and gas emergency school […]
Section 7-31-27 – Jicarilla Apache tribal capital improvements tax credit.
A. A person who is liable for the payment of the oil and gas emergency school tax imposed on products severed from Jicarilla Apache tribal land or imposed on the privilege of severing products from Jicarilla Apache tribal land shall be entitled to a credit to be computed pursuant to this section and to be […]
Section 7-31-19 – Repealed.
ANNOTATIONS Repeals. — Laws 1985, ch. 65, § 46 repealed 7-31-19 NMSA 1978, as enacted by Laws 1959, ch. 54, § 19, relating to restraining order, injunction, effective July 1, 1985.
Section 7-31-10 – Operator’s report; tax remittance; additional information.
Each operator shall in the form and manner required by the division make a return to the division showing the total value, volume and kind of products sold from each production unit for each calendar month. All taxes due or to be remitted by the operator shall accompany this return. The return shall be filed […]