Withholding Tax Act

Sections covered

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