2021 New Mexico Statutes
Article 5A - Streamlined Sales and Use Tax Administration
Section 7-5A-8 - Limited binding and beneficial effect.

A. The agreement binds and benefits only this state and other member states. Only a member state is an intended beneficiary of the agreement. A benefit to a person other than a member state is established by the law of this state and member states and not by the terms of the agreement.
B. A person shall not:
(1) have a cause of action or a defense pursuant to the agreement; and
(2) challenge an action or inaction of a department, agency, political subdivision or instrumentality of this state on the grounds that the action or inaction is not consistent with the agreement.
C. A law of this state or the application of the law is valid despite the inconsistency of the law or its application with the agreement.
History: Laws 2005, ch. 225, § 8.
Effective dates. — Laws 2005, ch. 225 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature.