New Mexico Statutes > Chapter 7 > Article 31 > § 7-31-1 New Mexico Statutes 7-31-1. Title Current as of: 2024 | Check for updates | Other versions N.M. Stat. Ann. Chapter 7, Article 31 may be cited as the “Oil and Gas Emergency School Tax Act”. Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Previous sectionNext section Article 31 Contents Ask a question, get an answer ASAP!