NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-3A-1
Short title
Official textnmonesource.comlast amended
Chapter 7, Article 3A NMSA 1978 may be referred to as the "Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act".
Amendment history
1978 Comp., § 7-3A-1, enacted by Laws 2003, ch. 86, § 4; 2010, ch. 53, § 8.
Source: official source (NMSA chapter on nmonesource.com)
In this article (10 sections)
- 7-3A-1 · Short title
- 7-3A-2 · Definitions
- 7-3A-3 · Withholding from oil and gas proceeds and net income
- 7-3A-4 · Deductions considered taxes
- 7-3A-5 · 7-3A-5
- 7-3A-6 · Date payment due; form
- 7-3A-7 · Statements of withholding
- 7-3A-8 · Withheld amounts credited against income tax
- 7-3A-9 · Interpretation of act; administration and enforcement of act
- 7-3A-10 · Election of entity-level tax; credit