us-nm/stat NMSA 1978, § 7-3-1 — Short title Chapter 7, Article 3 NMSA 1978 may be cited as the "Withholding Tax Act". Last amended: 1953 Comp., § 72-15-49, enacted by Laws 1961, ch. 243, § 1; 1979, ch. 29, § 1. Source: official text ‹ Previous7-2H-4 — RepealedNext ›7-3-2 — Definitions