{"data":{"id":"us-nm/7-3-4","jurisdiction":"us-nm","citation":"7-3-4","heading":"Deductions considered taxes.","body":"Amounts deducted under the provisions of the Withholding Tax Act shall be a collected tax. No employee shall have a right of action against the employer for any amount deducted and withheld from the employee's wages. No individual who has instructed a payor to deduct and withhold an amount from the pension or annuity due that individual shall have a right of action against a payor for any amount deducted and withheld pursuant to the instruction. No wagerer who receives winnings that are subject to withholding shall have a right of action against the person who deducted and withheld an amount from the wagerer's winnings for the amount deducted and withheld.","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":"d7721bb6f02cdfbd498f8490966fbdb63d1938b23cdb9476872c4044216518ec","source_id":"us-nm","stale":false,"prev":"us-nm/7-3-3","next":"us-nm/7-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}