Article
Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
- § 7-3A-1 NMSA 1978— Short title
- § 7-3A-2 NMSA 1978— Definitions
- § 7-3A-3 NMSA 1978— Withholding from oil and gas proceeds and net income
- § 7-3A-4 NMSA 1978— Deductions considered taxes
- § 7-3A-5 NMSA 1978— Remitters and pass-through entities liable for amounts deducted and withheld; exceptions
- § 7-3A-6 NMSA 1978— Date payment due; form
- § 7-3A-7 NMSA 1978— Statements of withholding
- § 7-3A-8 NMSA 1978— Withheld amounts credited against income tax
- § 7-3A-9 NMSA 1978— Interpretation of act; administration and enforcement of act
- § 7-3A-10 NMSA 1978— Election of entity-level tax; credit