There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 3A: Oil and Gas Proceeds Withholding Tax, 7-3A-1 through 7-3A-9
- Section 7-3A-1: Short title.
- Section 7-3A-2: Definitions.
- Section 7-3A-3: Withholding from oil and gas proceeds and net income.
- Section 7-3A-4: Deductions considered taxes.
- Section 7-3A-5: Remitters and pass-through entities liable for amounts deducted and withheld; exceptions.
- Section 7-3A-6: Date payment due; form.
- Section 7-3A-7: Statements of withholding.
- Section 7-3A-8: Withheld amounts credited against income tax.
- Section 7-3A-9: Interpretation of act; administration and enforcement of act; report to legislature.
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