2017 New Mexico Statutes
Chapter 7 - Taxation
Article 3 - Income Tax Withholding
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.
History: 1953 Comp., 72-15-52, enacted by Laws 1961, ch. 243, 4; 1971, ch. 27, 1; 1990, ch. 64, 3; 1996, ch. 16, 5.