Chapter 7, Article 3A NMSA 1978 may be referred to as the 'Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act'. History: 1978 Comp., § 7-3A-1, enacted by Laws 2003, ch. 86, § 4; 2010, ch. 53, § 8. ANNOTATIONSThe 2010 amendment, effective May 19, 2010, added 'and Pass-Through Entity'. Applicability. — Laws 2010, ch. 53, § 19 provided that the provisions of this act are applicable to taxable years beginning on or after January 1, 2011.
New Mexico Legal Code