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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 3A - Oil and Gas Proceeds and Pass-Thr...
Article 3A - Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
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.