{"data":{"id":"us-nm/7-3-10","jurisdiction":"us-nm","citation":"7-3-10","heading":"Voluntary submission to act.","body":"Any employee whose participation under the Withholding Tax Act is not mandatory may subject himself or herself to its provisions with the consent of the employer.","path":["Chapter 7 - Taxation","ARTICLE 3 Income Tax Withholding"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"461dd9875cb1e59cc76ebfdcd061cbaff8330d33f413c234650ff0367e8bd87d","source_id":"us-nm","stale":false,"prev":"us-nm/7-3-9","next":"us-nm/7-3-11"},"notice":"GroundRules: Original legal text. Not legal advice."}