Chapter 7, Article 30 NMSA 1978 may be cited as the 'Oil and Gas Conservation Tax Act'. History: 1953 Comp., § 72-20-1, enacted by Laws 1959, ch. 53, § 1; 1985, ch. 65, § 30. ANNOTATIONSCross references. — For intergovernmental tax credits, see 7-29C-1 NMSA 1978. Law reviews. — For article, 'New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction,' see 10 Nat. Resources J. 415 (1970). For note, 'Tribal Severance Taxes - Outside the Purview of the Commerce Clause,' see 21 Nat. Resources J. 405 (1981).
New Mexico Legal Code