Section 7-1-2 – Applicability.

The Tax Administration Act applies to and governs: A. the administration and enforcement of the following taxes or tax acts as they now exist or may hereafter be amended: (1) Income Tax Act [Chapter 7, Article 2 NMSA 1978]; (2) Withholding Tax Act [Chapter 7, Article 3 NMSA 1978]; (3) Oil and Gas Proceeds and […]