OPINION
NEAL, Judge.
This appeal concerns the construction of § 22-11-42, N.M.S.A. 1978.
Plaintiffs are, or have been, members of the Educational Retirement Fund (ERF). They are required to contribute 5½% of their annual salary to the ERF. Section 22-11-16, N.M.S.A. 1978, § 22-11-21, N.M.S.A. 1978. The Department of Taxation (Department) imposes income tax on the total amount of the members' salaries, including the portion withheld...
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