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. History: 1953 Comp., § 72-15-66, enacted by Laws 1961, ch. 243, § 18; 1990, ch. 64, § 8. ANNOTATIONSThe 1990 amendment, effective July 1, 1990, inserted 'or herself' following 'himself' and substituted 'the employer' for 'his employer'.
New Mexico Legal Code