NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-3-10
Voluntary submission to act
Official textnmonesource.comlast amended
Any employee whose participation under the Withholding Tax Act is not mandatory may subject himself or herself to its provisions with the consent of the employer.
Amendment history
1953 Comp., § 72-15-66, enacted by Laws 1961, ch. 243, § 18; 1990, ch. 64, § 8.
Source: official source (NMSA chapter on nmonesource.com)
In this article (14 sections)
- 7-3-1 · Short title
- 7-3-2 · Definitions
- 7-3-3 · Tax withheld at source
- 7-3-4 · Deductions considered taxes
- 7-3-5 · 7-3-5
- 7-3-6 · Date payment due
- 7-3-7 · Statements of withholding
- 7-3-8 · 7-3-8
- 7-3-9 · Withheld amounts credited against tax
- 7-3-10 · Voluntary submission to act
- 7-3-11 · Acts to be performed by agents; liability of third parties
- 7-3-12 · Repealed
- 7-3-13 · Withholding return required
- 7-3-14 · Composite returns