New Mexico § 7-3-13 Withholding return required

New Mexico Statutes

§ 7-3-13 — Withholding return required

New Mexico § 7-3-13

Ch. 7Taxation

Art. 3Income Tax Withholding

This text of New Mexico § 7-3-13 (Withholding return required) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-3-13 (2026).

Text

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.

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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.