{"data":{"id":"us-nm/7-3-8","jurisdiction":"us-nm","citation":"7-3-8","heading":"Annual statement of withholding and information regarding state assistance for low-income New Mexicans to be provided to withholdees.","body":"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:\nA. a copy of the annual statement of withholding; and\nB. 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.","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":"cf5d44b4be023624e908cb138bd7c4231f55d1ada064c94c8caf8a79dd2e350c","source_id":"us-nm","stale":false,"prev":"us-nm/7-3-7","next":"us-nm/7-3-9"},"notice":"GroundRules: Original legal text. Not legal advice."}