N.M. Stat. § 7-26-1Download PDFCurrent through 2024, ch. 69Section 7-26-1 - Short titleSections 7-26-1 through 7-26-8 NMSA 1978 may be cited as the "Severance Tax Act".NMS § 7-26-1Laws 1971, ch. 65, § 1; 1953 Comp., § 72-18-1; Laws 1977, ch. 102, § 3; 1985, ch. 65, § 23.