2015 New Mexico Statutes
Chapter 7 - Taxation
Section 5A Streamlined Sales and Use Tax Administration
Section 7-5A-8 Limited binding and beneficial effect.
7-5A-8. Limited binding and beneficial effect.
A. The agreement binds and benefits only this state and other member states. Only a member state is an intended beneficiary of the agreement. A benefit to a person other than a member state is established by the law of this state and member states and not by the terms of the agreement.
B. A person shall not:
(1) have a cause of action or a defense pursuant to the agreement; and
(2) challenge an action or inaction of a department, agency, political subdivision or instrumentality of this state on the grounds that the action or inaction is not consistent with the agreement.
C. A law of this state or the application of the law is valid despite the inconsistency of the law or its application with the agreement.
History: Laws 2005, ch. 225, 8.
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