us-nm/stat

NMSA 1978, § 7-3A-9 — Interpretation of act; administration and enforcement of act

A.

The department shall interpret the provisions of the Oil and Gas Proceeds and
Pass-Through Entity Withholding Tax Act.

B.

The department shall administer and enforce the Oil and Gas Proceeds and
Pass-Through Entity Withholding Tax Act, and the Tax Administration Act [Chapter 7,
Article 1 NMSA 1978] applies to the administration and enforcement of the Oil and Gas
Proceeds and Pass-Through Entity Withholding Tax Act.

Last amended: 1978 Comp., § 7-3A-9, enacted by Laws 2003, ch. 86, § 12; 2010, ch. 53, § 16; 2011, ch. 139, § 1; 2025, ch. 130, § 65.

Source: official text