Any employee whose participation under the Withholding Tax Act is not mandatory may subject himself or herself to its provisions with the consent of the employer.
History: 1953 Comp., § 72-15-66, enacted by Laws 1961, ch. 243, § 18; 1990, ch. 64, § 8.
The 1990 amendment, effective July 1, 1990, inserted "or herself" following "himself" and substituted "the employer" for "his employer".
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.)