NMSA 1978, § 7-26-2 — Definitions

As used in the Severance Tax Act:

# A.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or any employee of the department exercising authority lawfully
delegated to that employee by the secretary;

# B.

"natural resource" means timber and any metalliferous or nonmetalliferous
mineral product, combination or compound thereof but does not include oil, natural gas,
liquid hydrocarbon, individually or any combination thereof, or carbon dioxide;

# C.

"severer" means any person engaging in the business of severing natural
resources that the person owns or any person who is the owner of natural resources
and has another person perform the severing of such natural resources;

# D.

"severing" means mining, quarrying, extracting, felling or producing any natural
resources in New Mexico;

# E.

"owner", when used in connection with the severing of any of the natural
resources covered by the Severance Tax Act under any lease or contract with the state
or United States, includes any person having the right to sever those resources; and

# F.

"secretary" means the secretary of taxation and revenue.