No. 5450.

648 P.2d 820 (1982)

98 N.M. 362

Juanita VAUGHN, et al., Plaintiff-Appellees, v. STATE of New Mexico TAXATION AND REVENUE DEPARTMENT and Arthur B. Snead, Director of the Revenue Division of the State of New Mexico Taxation and Revenue Department Defendants-Appellants.

Court of Appeals of New Mexico.

July 13, 1982.

Attorney(s) appearing for the Case

Jeff Bingaman, Atty. Gen., Bridget Jacober, Taxation & Revenue Dept., Santa Fe, for defendants-appellants.

Steven L. Tucker, Francis J. Mathew, Jones, Gallegos, Snead & Wertheim, P. A., Santa Fe, for plaintiffs-appellees.


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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