Article
Income Tax Withholding
- § 7-3-1 NMSA 1978— Short title
- § 7-3-2 NMSA 1978— Definitions
- § 7-3-3 NMSA 1978— Tax withheld at source
- § 7-3-4 NMSA 1978— Deductions considered taxes
- § 7-3-5 NMSA 1978— Withholder liable for amounts deducted and withheld; exceptions
- § 7-3-6 NMSA 1978— Date payment due
- § 7-3-7 NMSA 1978— Statements of withholding
- § 7-3-8 NMSA 1978— Annual statement of withholding and information regarding state assistance for low-income New Mexicans to be provided to withholdees
- § 7-3-9 NMSA 1978— Withheld amounts credited against tax
- § 7-3-10 NMSA 1978— Voluntary submission to act
- § 7-3-11 NMSA 1978— Acts to be performed by agents; liability of third parties
- § 7-3-12 NMSA 1978— Repealed
- § 7-3-13 NMSA 1978— Withholding return required
- § 7-3-14 NMSA 1978— Composite returns