us-nm/stat
NMSA 1978, § 7-3A-6 — Date payment due; form
A.
Amounts withheld under the provisions of the Oil and Gas Proceeds and Pass-
Through Entity Withholding Tax Act by a remitter are due on or before the twenty-fifth
day of the month following the end of the calendar quarter when the taxes were required
to be withheld.
B.
Amounts withheld under the provisions of the Oil and Gas Proceeds and Pass-
Through Entity Withholding Tax Act by a pass-through entity are due on or before the
due date of the federal tax return required for the pass-through entity.
C.
The amount withheld shall be remitted on a form and in a manner required by the
department, provided that amounts withheld and remitted from oil and gas proceeds are
kept distinct from every other tax or withheld amount.
Source: official text