NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-3-13

Withholding return required

Official textnmonesource.comlast amended 2025

# 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.

Amendment history

Laws 2010, ch. 53, § 7; 2025, ch. 130, § 64.

Source: official source (NMSA chapter on nmonesource.com)

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