A taxpayer may qualify for a credit against current emergency school taxes if the products are:
Severed from Jicarilla Apache tribal land. This credit is identified as the Jicarilla Apache tribal capital improvement tax credit (Section 7-31-27 NMSA 1978); or
Severed from Indian tribal land or imposed on the privilege of severing products from Indian tribal land. This credit is called the intergovernmental production tax credit.