New Mexico Statutes

§ 7-9-37 — Exemption; compensating tax; use of oil and gas in the

New Mexico·Ch. 7 Taxation·Art. 9 Gross Receipts and Compensating Tax
pipeline transportation of oil and gas products. Exempted from the compensating tax is the use of oil, natural gas, liquid hydrocarbon or any combination thereof as fuel in the pipeline transportation of such products.

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Legislative History

1953 Comp., § 72-16A-12.25, enacted by Laws 1969, ch. 144, § 30.

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