New Mexico Statutes
N.M. Stat. § 7-18-1 (2026)
Repealed
✓ current as of May 2026
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ANNOTATIONS Repeals. — Laws 1982, ch. 18, § 27, repealed 7-18-1 NMSA 1978, as enacted by Laws 1975, ch. 263, § 1, relating to the short title of the Electrical Energy Tax Act, effective July 1, 1982.
Notes of Decisions
Cited in 1
case, 1984–1984 · leading case: Duquesne Light Co. v. State Tax Dept., 327 S.E.2d 683 (W. Va. 1984).
Duquesne Light Co. v. State Tax Dept., 327 S.E.2d 683 (W. Va. 1984). “'" [4] NMSA 7-18-1 to 7-18-6 [1978]. New Mexico's electrical energy tax, repealed in 1982, related to the imposition and rate of tax on the generation of electricity and required reports or remittances of persons subject to the tax.”
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