Oil and Gas Proceeds and Pass-Through Entity Withholding Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Oil and Gas Proceeds and Pass-Through Entity Withholding Tax

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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.