Chapter 7, Article 3 NMSA 1978 may be cited as the “Withholding Tax Act”.
History: 1953 Comp., § 72-15-49, enacted by Laws 1961, ch. 243, § 1; 1979, ch. 29, § 1.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 602.
85 C.J.S. Taxation §§ 1779 to 1780.