State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-3a > Section-7-3a-97-3A-9. Interpretation of act; administration and enforcement of act.
A. The department shall interpret the provisions of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act.
B. The department shall administer and enforce the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act.
