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New Mexico · Through 2026-07-01

7-5A-8: Limited binding and beneficial effect.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 5A Streamlined Sales and Use Tax Administration

A. The agreement binds and benefits only this state and other member states. Only a member state is an intended beneficiary of the agreement. A benefit to a person other than a member state is established by the law of this state and member states and not by the terms of the agreement.

B. A person shall not:

(1) have a cause of action or a defense pursuant to the agreement; and

(2) challenge an action or inaction of a department, agency, political subdivision or instrumentality of this state on the grounds that the action or inaction is not consistent with the agreement.

C. A law of this state or the application of the law is valid despite the inconsistency of the law or its application with the agreement.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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