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 7-3-8 - 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- Section 7-3-12 - [Repealed]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 7-3-14 - Composite returns