New Mexico Statutes

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

New Mexico·Ch. 7 Taxation·Art. 3A Oil and Gas Proceeds and Pass-Through Entity
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.

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New Mexico § 7-3A-9 (Interpretation of act; administration and enforcement of act) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1978 Comp., § 7-3A-9, enacted by Laws 2003, ch. 86, § 12; 2010, ch. 53, §

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