NMSA 1978, § 7-3A-4 — Deductions considered taxes

Amounts deducted under the provisions of the Oil and Gas Proceeds and Pass-
Through Entity Withholding Tax Act are a collected tax. A remittee who receives
payment of oil and gas proceeds or an owner with an allocable share of net income
does not have a right of action against the remitter or pass-through entity for the amount
deducted and withheld from the oil and gas proceeds or an allocable share of net
income.