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

New Mexico Statutes

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

New Mexico § 7-3A-9

Ch. 7Taxation

Art. 3AOil and Gas Proceeds and Pass-Through Entity

This text of New Mexico § 7-3A-9 (Interpretation of act; administration and enforcement of act) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-3A-9 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.