Section 7-3-1 - Short title

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. ANNOTATIONSAm. 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.