New Mexico Statutes

N.M. Stat. § 7-3-4 (2026)

Deductions considered taxes.

✓ current as of May 2026

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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.

                                    ANNOTATIONS

Cross references. — For right of action for gambling losses, see 44-5-1 NMSA 1978.

The 1996 amendment, effective April 1, 1996, added the last sentence.

The 1990 amendment, effective July 1, 1990, added the second sentence and made
minor stylistic changes in the first sentence.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local
Taxation §§ 530, 531, 596 to 607.

Construction, application and effect, with respect to withholding, social security and
unemployment compensation taxes, of statutes imposing penalties for tax evasion or
default, 22 A.L.R.3d 8.

85 C.J.S. Taxation §§ 1756 to 1759, 1779 to 1780, 1763 to 1764.

Notes of Decisions

Cited in 2 cases, 2016–2016 · leading case: Garcia v. UNM Bd. of Regents, 2016 NMCA 052 (N.M. Ct. App. 2016).

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Garcia v. UNM Bd. of Regents, 2016 NMCA 052 (N.M. Ct. App. 2016). · cites it 2× “Consistent with the state and federal interest in ensuring the undisturbed collection of lawful revenue, we conclude that the no-withholding provision is contrary to law and unenforceable.”

Garcia v. UNM Bd. of Regents, 2016 NMCA 52 (N.M. Ct. App. 2016). · cites it 2× “Consistent with the state and federal interest in ensuring the undisturbed collection of lawful revenue, we conclude that the no-withholding provision is contrary to law and unenforceable. {19} But this is not a suit for declaratory judgment; and Defendants are not asserting tax…”

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