History: Laws 1999, ch. 14, § 3; 2000, ch. 33, § 5; 2003, ch. 86, § 3; 2005, ch. 185 § 1; repealed by Laws 2010, ch. 53, § 18.
Repeals. — Laws 2010, ch. 53, § 18 repealed 7-3-12 NMSA 1978, as enacted by Laws 1999, ch. 14, § 3, relating to information returns required from pass-through entities, effective May 19, 2010. For provisions of former section, see the 2009 NMSA 1978 on NMOneSource.com.
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.)