Section 7-1-62 – Duty of secretary; release of successor.
A. Within thirty days after receiving from the successor a written request for a certificate, or within thirty days from the date the former owner’s records are made available for audit, whichever period expires the later, but in any event not later than sixty days after receiving the request, the secretary or secretary’s delegate shall […]
Section 7-1-63 – Assessment of tax due; application of payment.
A. If, after any business is transferred to a successor, any tax from operating the business for which the former owner is liable remains due, the successor shall pay the amount due within thirty days. If the successor fails to pay within thirty days of the date notice provided for in Section 7-1-62 NMSA 1978 […]
Section 7-1-64 – Repealed.
ANNOTATIONS Repeals. — Laws 1997, ch. 67, § 10 repealed 7-1-64 NMSA 1978, as enacted by Laws 1965, ch. 248, § 65, relating to failure to withhold, effective July 1, 1997. For provisions of former section, see the 1996 NMSA 1978 on NMOneSource.com.
Section 7-1-65 – Reciprocal enforcement of tax judgments.
A. The courts of the state shall recognize and enforce the tax judgments of other jurisdictions to the same extent to which the courts of the other jurisdictions would recognize and enforce similar tax judgments of this state or its political subdivisions, agencies or instrumentalities, except as provided in Subsection C of this section. B. […]
Section 7-1-66 – Immunity of property of Indian nations, tribes or pueblos and of the United States.
Liens will attach or levy may be made by terms of any provision of the Tax Administration Act to or on property belonging to the United States of America or to an Indian nation, tribe or pueblo or to any Indian only to the extent allowed by law. History: 1953 Comp., § 72-13-79, enacted by […]
Section 7-1-37 – Assessment as lien.
A. If any person liable for any tax neglects or refuses to pay the tax after assessment and demand for payment as provided in Section 7-1-17 NMSA 1978 or if any person liable for tax pursuant to Section 7-1-63 NMSA 1978 neglects or refuses to pay after demand has been made, unless and only so […]
Section 7-1-53 – Enjoining delinquent taxpayer from continuing in business.
A. To ensure or to compel payment of taxes and to aid in the enforcement of the provisions of the Tax Administration Act, the secretary may apply to a district court of this state to have any delinquent taxpayer or person who may be or may become liable for payment of any tax enjoined from […]
Section 7-1-38 – Notice of lien.
A notice of the lien provided for in Section 7-1-37 NMSA 1978 may be recorded in any county in the state in the tax lien index established by Sections 48-1-1 through 48-1-7 NMSA 1978 and a copy thereof shall be sent to the taxpayer affected. Any county clerk to whom the notices are presented shall […]
Section 7-1-54 – Security for payment of tax.
A. Whenever it is necessary to ensure payment of any tax due or reasonably expected to become due, the department is authorized to require or allow any person subject to the provisions of the Tax Administration Act to furnish an acceptable surety bond in an appropriate amount, payable to the state and conditioned upon the […]
Section 7-1-39 – Release or extinguishment of lien; limitation on actions to enforce lien.
A. When any substantial part of the amount of tax due from a taxpayer is paid, the department shall immediately file, in the same county in which a notice of lien was filed, and in the same records, a document completely or partially releasing the lien. The county clerk to whom such a document is […]