{"data":{"id":"us-nm/7-3a-4","jurisdiction":"us-nm","citation":"7-3A-4","heading":"Deductions considered taxes.","body":"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.","path":["Chapter 7 - Taxation","ARTICLE 3A Oil and Gas Proceeds and Pass-Through Entity Withholding Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"3b4f656fbe9f96f1b022a219b0f61d13bba91bc04cd29331f8031f92ba5b40e0","source_id":"us-nm","stale":false,"prev":"us-nm/7-3a-3","next":"us-nm/7-3a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}