{"id":7249,"date":"2003-09-30T15:45:14","date_gmt":"2003-09-30T21:45:14","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7249"},"modified":"2026-04-11T13:34:43","modified_gmt":"2026-04-11T19:34:43","slug":"benny-nevarez-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/09\/30\/benny-nevarez-2\/","title":{"rendered":"Benny Nevarez"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">09\/30\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-19__%20benny_nevarez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-19<\/a><\/p>\n<p>The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282. \u00a0In 2002, the Department issued an assessment for the $282, plus penalty and interest, whereupon the taxpayer filed a written protest. The only basis for the taxpayer\u2019s protest is his belief that the tax imposed is too high and that he should not be liable for amounts in excess of the tax withheld by his employer. \u00a0Held: \u00a0While statute requires employers to withhold income tax from their employees\u2019 wages, the ultimate liability for tax remains with the employee. \u00a0Nothing in statute provides that the employer\u2019s act of withholding discharges the employee from liability for taxes due in excess of the amount withheld. \u00a0Concerns with the fairness of the tax rate must be addressed through the legislative process.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>09\/30\/2003 03-19 The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282. \u00a0In 2002, the Department issued an assessment for the $282, plus penalty and interest, whereupon the taxpayer filed a written protest. The only basis for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-7249","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Benny Nevarez : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/09\/30\/benny-nevarez-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Benny Nevarez : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/30\/2003 03-19 The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282. \u00a0In 2002, the Department issued an assessment for the $282, plus penalty and interest, whereupon the taxpayer filed a written protest. 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