As used in the Withholding Tax Act:

A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

B. "employee" means either an individual domiciled within the state who performs services either within or without the state for an employer or, to the extent permitted by law, an individual domiciled outside of the state who performs services within the state for an employer;

C. "employer" means a person or an officer, agent or employee of that person having control of the payment of wages, doing business in or deriving income from sources within the state for whom an individual performs or performed any service as the employee of that person, except that if the person for whom the individual performs or performed the services does not have control over the payment of the wages for such services, "employer" means the person having control of the payment of wages;

D. "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended;

E. "payee" means an individual to whom a payor is making a pension or annuity payment;

F. "payor" means a person making payment of a pension or annuity to an individual domiciled in New Mexico;

G. "payroll period" means a period for which a payment of wages is made to an employee by the employee's employer;

H. "person" means an individual, a club, a company, a cooperative association, a corporation, an estate, a firm, a joint venture, a partnership, a receiver, a syndicate, a trust or other association, a limited liability company, a limited liability partnership or a gas, water or electric utility owned or operated by a county or municipality and, to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, a department or an instrumentality thereof;

I. "wagerer" means any person who receives winnings that are subject to withholding;

J. "wages" means remuneration in cash or other form for services performed by an employee for an employer;

K. "winnings that are subject to withholding" means "winnings which are subject to withholding" as that term is defined in Section 3402 of the Internal Revenue Code;

L. "withholdee" means:

(1) an individual domiciled in New Mexico receiving a pension or annuity from which an amount of tax is deducted and withheld pursuant to the Withholding Tax Act;

(2) an employee; and

(3) a wagerer; and

M. "withholder" means a payor, an employer or any person required to deduct and withhold from winnings that are subject to withholding.

History: 1978 Comp., § 7-3-2, enacted by Laws 1990, ch. 64, § 1; 1996, ch. 16, § 3; 1999, ch. 14, § 1; 2000, ch. 33, § 3; 2002, ch. 9, § 1; 2010, ch. 53, § 3.

Repeals and reenactments. — Laws 1990, ch. 64, § 1 repealed former 7-3-2 NMSA 1978, as amended by Laws 1986, ch. 20, § 54, and enacted the above section, effective July 1, 1990.

Cross references. — For Section 3402 of the Internal Revenue Code, see 26 U.S.C.S. § 3402.

The 2010 amendment, effective May 19, 2010, deleted former Subsection E, which defined "owner"; deleted former Subsection F, which defined "pass-through entity"; added Subsection E; in Subsection H, after "trust or other association", added "a limited liability company, a limited liability partnership or a gas, water or electric utility owned or operated by a county or municipality"; and relettered subsections accordingly.

Applicability. — Laws 2010, ch. 53, § 19 provided that the provisions of this act are applicable to taxable years beginning on or after January 1, 2011.

The 2002 amendment, effective May 15, 2002, added Paragraph F(4).

The 2000 amendment, effective May 17, 2000, substituted "pass-through-entity" for "business association, other than a sole proprietorship, not taxed as a corporation for federal income tax purposes for the taxable year" at the end of Subsection E.

The 1999 amendment, effective June 18, 1999, added present Subsections E and F, and redesignated former Subsections E through L as Subsections G through N.

The 1996 amendment, effective April 1, 1996, added Subsections H and J and redesignated former Subsections H through J as Subsections I through L, and added Paragraph K(3).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation §§ 1701 to 1705, 1721 to 1735.