N.M. Stat. » Chapter 7 — Taxation
New Mexico Statutes

N.M. Stat. § 7-3-1 (2026)

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✓ laws through the 2025 session (retrieved May 2026)
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Chapter 7, Article 3 NMSA 1978 may be cited as the "Withholding Tax Act".

History: 1953 Comp., § 72-15-49, enacted by Laws 1961, ch. 243, § 1; 1979, ch. 29, § 1.

ANNOTATIONS

Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 602.

85 C.J.S. Taxation §§ 1779 to 1780.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Hi-Country Buick GMC, Inc. v. Taxation & Revenue Dep't, 2016-NMCA-027, 9 N.M. 482.
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Hi-Country Buick GMC, Inc. v. Taxation & Revenue Dep't, 2016-NMCA-027, 9 N.M. 482. · cites it 2× “]” Two of these tax acts are pertinent to this appeal: the Withholding Tax Act, NMSA 1978, §§ 7-3-1 to -13 (1961, as amended through 2010), and the Gross Receipts Tax Act, NMSA 1978, §§ 7-9-1 to -114 (1966, as amended through 2014).”
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