Source: https://www.bafirm.com/practice-areas/qui-tam-litigation/federal-state-county-and-city-acts/new-mexico-fraud-against-taxpayers-act/
Timestamp: 2019-04-21 02:11:13+00:00

Document:
This act may be cited as the “Fraud Against Taxpayers Act”.
Added by L. 2007, Ch. 40, § 1, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 2, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 3, eff. July 1, 2007.
A. The attorney general shall diligently investigate suspected violations of Section 3 of the Fraud Against Taxpayers Act, and if the attorney general finds that a person has violated or is violating that section, the attorney general may bring a civil action against that person pursuant to the Fraud Against Taxpayers Act.
B. The attorney general may in appropriate cases delegate the authority to investigate or to bring a civil action to the state agency to which a false claim was made, and when this occurs, the state agency shall have every power conferred upon the attorney general pursuant to the Fraud Against Taxpayers Act.
Added by L. 2007, Ch. 40, § 4, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 5, eff. July 1, 2007.
H. Notwithstanding the provisions of Section 5 of the Fraud Against Taxpayers Act, the attorney general may elect to pursue the state’s claim through any alternate remedy available to the state, including an administrative proceeding to determine a civil money penalty. If an alternate remedy is pursued, the qui tam plaintiff shall have the same rights in such a proceeding as the qui tam plaintiff would have had if the action had continued pursuant to this section. A finding of fact or conclusion of law made in the other proceeding that has become final shall be conclusive on all parties to an action under the Fraud Against Taxpayers Act. For purposes of this subsection, a finding or conclusion is final if it has been finally determined on appeal to the appropriate court, if all time for filing an appeal with respect to the finding or conclusion has expired or if the finding or conclusion is not subject to judicial review.
Added by L. 2007, Ch. 40, § 6, eff. July 1, 2007.
(2) if the person bringing the action is convicted of criminal conduct arising from that person’s role in the violation of Section 3 of the Fraud Against Taxpayers Act upon which the action was based, that person shall be dismissed from the civil action and shall not receive a share of the proceeds. The dismissal shall not prejudice the right of the state to continue the action.
Added by L. 2007, Ch. 40, § 7, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 8, eff. July 1, 2007.
A. No court shall have jurisdiction over an action brought pursuant to Section 5 of the Fraud Against Taxpayers Act by a present or former employee of the state unless the employee, during employment with the state and in good faith, exhausted existing internal procedures for reporting false claims and the state failed to act on the information provided within a reasonable period of time.
B. No court shall have jurisdiction over an action brought pursuant to Section 5 of the Fraud Against Taxpayers Act against an elected or appointed state official, a member of the state legislature or a member of the judiciary if the action is based on evidence or information known to the state agency to which the false claim was made or to the attorney general when the action was filed.
C. Unless the attorney general determines and certifies in writing that the action is in the interest of the state, no court shall have jurisdiction over an action brought pursuant to Section 5 of the Fraud Against Taxpayers Act when that action is based on allegations or transactions that are the subject of a criminal, civil or administrative proceeding in which the state is a party.
D. Upon motion of the attorney general, a court may, in its discretion, dismiss an action brought pursuant to Section 5 of the Fraud Against Taxpayers Act if the elements of the alleged false or fraudulent claim have been publicly disclosed in the news media or in a publicly disseminated governmental report at the time the complaint is filed.
Added by L. 2007, Ch. 40, § 9, eff. July 1, 2007.
The state shall not be liable for expenses or fees that a qui tam plaintiff may incur in investigating or bringing an action pursuant to the Fraud Against Taxpayers Act.
Added by L. 2007, Ch. 40, § 10, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 11, eff. July 1, 2007.
C. In an action brought pursuant to the Fraud Against Taxpayers Act, the state or the qui tam plaintiff shall be required to prove all essential elements of the cause of action, including damages, by a preponderance of the evidence.
Added by L. 2007, Ch. 40, § 12, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 13, eff. July 1, 2007.
Added by L. 2007, Ch. 40, § 14, eff. July 1, 2007.

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