Chapter 7, Article 3 NMSA 1978 may be cited as the "Withholding Tax Act".
History: 1953 Comp., § 72-15-49, enacted by Laws 1961, ch. 243, § 1; 1979, ch. 29, § 1.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 602.
85 C.J.S. Taxation §§ 1779 to 1780.
Structure 2021 New Mexico Statutes
Article 3 - Income Tax Withholding
Section 7-3-3 - Tax withheld at source.
Section 7-3-4 - Deductions considered taxes.
Section 7-3-5 - Withholder liable for amounts deducted and withheld; exceptions.
Section 7-3-6 - Date payment due.
Section 7-3-7 - Statements of withholding.
Section 7-3-9 - Withheld amounts credited against tax.
Section 7-3-10 - Voluntary submission to act.
Section 7-3-11 - Acts to be performed by agents; liability of third parties.
Section 7-3-13 - Withholding information return required; penalty.
Section 7-3-14 - Composite returns. (Effective January 1, 2022.)