NMSA 1978, § 7-3-4 — Deductions considered taxes

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.