2011 New Mexico Statutes
Chapter 7: Taxation
Article 3: Income Tax Withholding, 7-3-1 through 7-3-13
Section 7-3-4: Deductions considered taxes.
7-3-4. Deductions considered taxes.
Amounts deducted under the provisions of the Withholding Tax Act shall be a collected tax. No employee shall have a right of action against the employer for any amount deducted and withheld from the employee's wages. No individual who has instructed a payor to deduct and withhold an amount from the pension or annuity due that individual shall have a right of action against a payor for any amount deducted and withheld pursuant to the instruction. No wagerer who receives winnings that are subject to withholding shall have a right of action against the person who deducted and withheld an amount from the wagerer's winnings for the amount deducted and withheld.
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