{"data":{"id":"us-nm/7-3a-9","jurisdiction":"us-nm","citation":"7-3A-9","heading":"Interpretation of act; administration and enforcement of act.","body":"A. The department shall interpret the provisions of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act.\nB. The department shall administer and enforce the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act.","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":"a461627f721fc58e62d6440e2bc6c4a8bbe3606d5b8b43d271e9b88c94268379","source_id":"us-nm","stale":false,"prev":"us-nm/7-3a-8","next":"us-nm/7-3a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}