NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 1999, ch. 205, § 1; 2003, ch. 2, § 7; 2019, ch. 270, § 14; 2021, ch. 116, § 3.
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- 7-3-12 · Repealed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