New Mexico Statutes 7-3A-4. Deductions considered taxes
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Amounts deducted under the provisions of the Oil and Gas Proceeds and Pass- Through Entity Withholding Tax Act are a collected tax. A remittee who receives payment of oil and gas proceeds or an owner with an allocable share of net income does not have a right of action against the remitter or pass-through entity for the amount deducted and withheld from the oil and gas proceeds or an allocable share of net income.