Section 7-1-83 – Business and employee status during disaster response period.
A. An out-of-state business that conducts operations within the state for purposes of performing disaster- or emergency-related work in response to a declared state disaster or emergency during the disaster response period shall not be considered to have established a level of presence that would require that business to register, file or remit state or […]
Section 7-1-79 – Enforcement officials.
Every individual to whom the director delegates the function of enforcing any of the provisions of the Tax Administration Act: A. shall be furnished with credentials identifying him; and B. may request the assistance of any sheriff or deputy sheriff or of the state police in order to perform his duties, which assistance shall be […]
Section 7-1-80 – Dissolution or withdrawal of corporation.
The secretary of state shall not issue any certificate of dissolution to any taxpayer or allow any corporate taxpayer to withdraw from the state until: A. the taxpayer files with the secretary of state a certificate signed by the secretary of taxation and revenue or the secretary of taxation and revenue’s delegate stating that as […]
Section 7-1-81 – Repealed.
ANNOTATIONS Repeals. — Laws 1979, ch. 144, § 67, repealed 7-1-81 NMSA 1978, as enacted by Laws 1971, ch. 276, § 13, relating to bar of actions for tort against bureau employees and limited liability of bureau.
Section 7-1-82 – Transfer, assignment, sale, lease or renewal of liquor license.
A. The director of the alcohol and gaming division of the regulation and licensing department shall not allow the transfer, assignment, lease or sale of any liquor license pursuant to the provisions of the Liquor Control Act [60-3A-1 NMSA 1978 et seq.] until the director receives written notification from the secretary or secretary’s delegate that: […]
Section 7-1-71.3 – Willful failure to collect and pay over taxes.
A. A person who is required to collect, account for and pay over a tax imposed by the state and who willfully, with the intent to defraud, fails to collect or truthfully account for and pay over the tax due to the state is guilty of a felony, and upon conviction thereof, shall be fined […]
Section 7-1-71.4 – Tax return preparer; electronic filing requirement; penalty.
A. In taxable years beginning on or after January 1, 2008, a tax return preparer who prepares over twenty-five personal income tax returns for a taxable year shall ensure that each return is submitted to the department by a department-approved electronic media, unless a person for whom the preparer files a return requests, in a […]
Section 7-1-72 – Attempts to evade or defeat tax.
Any person who willfully attempts to evade or defeat any tax or the payment thereof is, in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned not less than one […]
Section 7-1-72.1 – Civil penalty; willful attempt to cause evasion of another’s tax.
Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer’s obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded. History: Laws 1997, ch. 67, § 9. ANNOTATIONS […]
Section 7-1-73 – Tax fraud.
A. A person is guilty of tax fraud if the person: (1) willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe it to be true and correct […]