New Mexico Administrative Code
Title 3 - TAXATION
Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX)
Part 3 - IMPOSITION OF TAX - RATES
Section 3.18.3.2 - SCOPE
Universal Citation: 3 NM Admin Code 3.18.3.2
Current through Register Vol. 35, No. 6, March 26, 2024
This part applies to all persons severing or engaging in the business of severing oil, natural gas, liquid hydrocarbons other than oil and carbon dioxide, to all persons having an interest in the products severed, to all persons operating oil, natural gas or carbon dioxide leases and to all persons affiliated with such persons.
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