New Mexico Statutes 7-32-6. Value may be determined by commission; standard
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The commission may determine the value of products severed from a production unit when:
A. the operator and purchaser are affiliated persons; or when B. the sale and purchase of products is not an arm’s length transaction; or when C. products are severed and removed from a production unit and a value as defined in this act is not established for such products.
The value determined by the commission shall be commensurate with the actual price received for products of like quality, character and use which are severed in the same field or area.