NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
1953 Comp., § 72-15-52, enacted by Laws 1961, ch. 243, § 4; 1971, ch. 27, § 1; 1990, ch. 64, § 3; 1996, ch. 16, § 5.
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- 7-3-12 · Repealed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