NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-32-13
7-32-13
Department shall prepare schedules and forward to assessors and treasurers.
By the last day of each month, the department shall prepare and certify a schedule to the respective counties in which production units are located. The schedules shall reflect the accounting of the preceding month and shall list each production unit and by production unit show the assessed value, taxing district, extension of tax levies, tax payments and other information as the department deems appropriate. The schedules shall be forwarded to the assessors and treasurers of the respective counties. Upon receipt, an assessor shall accept them as the assessment of property as required in the Oil and Gas Ad Valorem Production Tax Act and a county treasurer shall accept them as the oil and gas ad valorem schedule for the county.
Amendment history
1953 Comp., § 72-22-13, enacted by Laws 1959, ch. 55, § 13; 1985, ch. 65, § 38; 2025, ch. 130, § 138.
Source: official source (NMSA chapter on nmonesource.com)
In this article (28 sections)
- 7-32-1 · Title
- 7-32-2 · Definitions
- 7-32-3 · Repealed
- 7-32-4 · 7-32-4
- 7-32-5 · Assessed value; method of determining
- 7-32-6 · Value may be determined by department; standard
- 7-32-7 · 7-32-7
- 7-32-8 · Products on which tax has been levied; department rule
- 7-32-9 · 7-32-9
- 7-32-10 · Operator's report; tax remittance; additional information
- 7-32-11 · Purchaser's report; tax remittance; additional information
- 7-32-12 · Repealed
- 7-32-13 · 7-32-13
- 7-32-14 · 7-32-14
- 7-32-15 · Determination of assessed values for taxing districts
- 7-32-16 · Repealed
- 7-32-17 · Repealed
- 7-32-18 · Repealed
- 7-32-19 · Repealed
- 7-32-20 · Repealed
- 7-32-21 · Repealed
- 7-32-22 · Repealed
- 7-32-23 · Repealed
- 7-32-24 · Repealed
- 7-32-25 · Repealed
- 7-32-26 · Repealed
- 7-32-27 · Repealed
- 7-32-28 · Advance payment required