The tax shall not be levied more than once on the same natural gas. Reporting of natural gas on which the tax has been paid is subject to the regulation of the department. History: 1953 Comp., § 72-23-7, enacted by Laws 1963, ch. 179, § 7; 1998, ch. 102, § 4. The 1998 amendment, effective January 1, 1999, substituted "Natural gas" for "Products" and "department" for "commission" in the section heading; substituted "natural gas" for "product" at the end of the first sentence; in the last sentence substituted "natural gas" for "products" and "department" for "commission", and made a minor stylistic change.
‹ Prev All New Mexico sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.