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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 3A - Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
Section 7-3A-1 - Short title.
Universal Citation: NM Stat § 7-3A-1 (2019)
Chapter 7, Article 3A NMSA 1978 may be referred to as the "Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act".
History: 1978 Comp., § 7-3A-1, enacted by Laws 2003, ch. 86, § 4; 2010, ch. 53, § 8.
ANNOTATIONSThe 2010 amendment, effective May 19, 2010, added "and Pass-Through Entity".
Applicability. — Laws 2010, ch. 53, § 19 provided that the provisions of this act are applicable to taxable years beginning on or after January 1, 2011.
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