NMSA 1978, § 7-3-8 — 7-3-8

Annual statement of withholding and information regarding
state assistance for low-income New Mexicans to be provided to
withholdees.
On or before January 31 of the year following that for which the annual statement of
withholding is made pursuant to Section 7-3-7 NMSA 1978, a withholder shall provide to
a withholdee:

# A.

a copy of the annual statement of withholding; and

# B.

information regarding state assistance for low-income New Mexicans, including
information regarding refundable tax rebates and credits for low-income filers provided
by the state, such as the low-income comprehensive tax rebate and the working families
tax credit. The information shall be provided in English and in Spanish on a form and in
a manner required by the department, and the department shall make the information
available on the department's website.