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2025 New Mexico Statutes
Chapter 7 - Taxation
Article 3 - Income Tax Withholding
- Section 7-3-1 - Short title.
- Section 7-3-2 - Definitions.
- 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 7-3-7 - Statements of withholding. (Effective January 1, 2026.)
- Section 7-3-8 - Annual statement of withholding and information regarding state assistance for low-income New Mexicans to be provided to withholdees.
- 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- Section 7-3-12 - Repealed.
- Section 7-3-13 - Withholding information return required; penalty.
- Section 7-3-13 - Withholding return required. (Effective January 1, 2026.)
- Section 7-3-14 - Composite returns.
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