us-nm/stat
NMSA 1978, § 7-3-13 — Withholding return required
A.
An employer or a payor shall file quarterly a withholding return with the
department on or before the twenty-fifth day of the month following the close of the
calendar quarter when the taxes were required to be withheld.
B.
The quarterly withholding return required by this section shall contain all
information required by the department, including:
(1) each employee's or payee's social security number;
(2) each employee's or payee's name;
(3) each employee's or payee's gross wages, pensions or annuity payments;
(4) each employee's or payee's state income tax withheld; and
(5) the workers' compensation fees due on behalf of each employee or payee.
C.
Each quarterly withholding return shall be filed with the department using a
department-approved electronic medium.
Source: official text