Title.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Oil and Gas Emergency School Tax
  5. Title.

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Chapter 7, Article 31 NMSA 1978 may be cited as the "Oil and Gas Emergency School Tax Act".

History: 1953 Comp., § 72-21-1, enacted by Laws 1959, ch. 54, § 1; 1985, ch. 65, § 34.

ANNOTATIONS

Cross 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).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 219, 614.

84 C.J.S. Taxation §§ 161, 170.


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