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.
Short title
NMSA 1978, § 7-3A-1 — under Article 3A.
NMSA 1978, § 7-3A-1