Chapter 7, Article 34 NMSA 1978 may be cited as the 'Oil and Gas Production Equipment Ad Valorem Tax Act'. History: 1953 Comp., § 72-24-1, enacted by Laws 1969, ch. 119, § 1; 1985, ch. 65, § 43. ANNOTATIONSLaw 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