reglab/housing_qa huggingface dataset:
NM Stat § 7-1-56 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-56 - Sale of or proceedings against security.

If liability for any tax for the payment of which security has been furnished becomes conclusive, the department may: A. redeem for cash or, as specified in the Tax Administration Act for sale of property levied upon, sell such security; or B. compel the surety directly to discharge the liability for payment of the principal debtor by serving demand upon him therefor. History: 1953 Comp., § 72-13-69, enacted by Laws 1965, ch. 248, § 57; 1979, ch. 144, § 50; 2001, ch. 56, § 15. ANNOTATIONSCross references. — For sale of property for taxes generally, see 7-1-42 to 7-1-52 NMSA 1978. The 2001 amendment, effective July 1, 2001, substituted "department" for "director or his delegate" in the introductory language of the section.
NM Stat § 7-1-57 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-57 - Surety bonds.

Surety bonds accepted by the secretary as security in compliance with the provisions of Sections 7-1-54 and 7-1-55 NMSA 1978 shall be payable to the state of New Mexico upon demand by the secretary or the secretary's delegate and a showing to the surety that the principal debtor is a delinquent taxpayer. History: 1953 Comp., § 72-13-70, enacted by Laws 1965, ch. 248, § 58; 1970, ch. 15, § 1; 1975, ch. 251, § 4; 1979, ch. 144, § 51; 2001, ch. 56, § 16. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary" for "director" and "secretary or the secretary's delegate" for "director or his delegate".
NM Stat § 7-1-58 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-58 - Permanence of tax debt; civil actions to collect tax.

The total amount of all taxes due and assessed is a personal debt of the taxpayer to the state of New Mexico until paid and may be collected by civil action to that end commenced subject to the limitations in Section 7-1-19 NMSA 1978 by the secretary or attorney general in district court or in federal courts. Final judgments for taxes may be enforced in appropriate courts of other states by the secretary or the attorney general pursuant to agreement between the other state and this state or by attorneys or other agents in that state retained by the department or the attorney general. This remedy is in addition to any other remedy provided by law. History: 1953 Comp., § 72-13-71, enacted by Laws 1965, ch. 248, § 59; 1971, ch. 32, § 2; 1979, ch. 144, § 52; 1992, ch. 55, § 14. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, deleted "or paid over" following "paid" in the first sentence and substituted all of the present language of that sentence following "commenced" for "by the director or attorney general in district court at any time or by actions commenced in federal courts", and inserted "secretary or the" and "or other agents" in the second sentence. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 5; 72 Am. Jur. 2d State and Local Taxation §§ 876 to 878. Right to maintain action or proceeding in one state or country to collect or enforce tax due to another state or country or political subdivision thereof, 165 A.L.R. 796. 84 C.J.S. Taxation §§ 1 to 3; 85 C.J.S. §§ 1049 to 1080.
NM Stat § 7-1-59 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-59 - Jeopardy assessments.

A. If the secretary at any time reasonably believes that the collection of any tax for which a taxpayer is liable will be jeopardized by delay, the secretary may immediately make a jeopardy assessment of the amount of tax the payment of which to the state the secretary believes to be in jeopardy. B. A jeopardy assessment is effective upon the delivery, in person or by certified mail, to the taxpayer against whom the liability for tax is asserted, of a document entitled "notice of jeopardy assessment of taxes", issued in the name of the secretary, stating the nature and amount of the taxes assertedly owed by the taxpayer to the state, demanding of the taxpayer the immediate payment of that amount of tax and briefly informing the taxpayer of the steps that may be taken against the taxpayer as well as of the remedies available to the taxpayer. C. Notwithstanding any other provision of the Tax Administration Act, if any taxpayer against whom a jeopardy assessment has been made neglects or refuses either to pay the amount of tax demanded of the taxpayer or furnish satisfactory security therefor within five days of the service upon the taxpayer of the notice of jeopardy assessment, the secretary may immediately proceed to collect the tax by levy, as provided in Section 7-1-31 NMSA 1978, on sufficient property of the taxpayer to satisfy the deficiency, protect the interests of the state by, as provided in Section 7-1-53 NMSA 1978, enjoining the taxpayer from doing business in New Mexico or both. D. A taxpayer to whom a jeopardy assessment has been made may cause the procedure of levy or injunction as set forth in Subsection C of this section to be stayed by filing with the department acceptable security in an amount equal to the amount of taxes assessed, as provided in Section 7-1-54 NMSA 1978. A taxpayer to whom a jeopardy assessment has been made may dispute the jeopardy assessment either by furnishing security and otherwise following the procedures set forth in Section 7-1-24 NMSA 1978 or by paying the tax and claiming a refund as provided by Section 7-1-26 NMSA 1978. History: 1953 Comp., § 72-13-72, enacted by Laws 1965, ch. 248, § 60; 1979, ch. 144, § 53; 1993, ch. 30, § 9. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, substituted "secretary" for "director" in Subsections A, B, and C; substituted "department" for "division" in the first sentence of Subsection D; and made related and other minor stylistic changes. Enforcement action. State officials are not entitled to absolute immunity for jeopardy tax assessments which are primarily investigatory and administrative in nature. Perez v. Ellington, 421 F.3d 1128 (10th Cir. 2005). Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 711.
NM Stat § 7-1-60 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-60 - Estoppel against state.

In any proceeding pursuant to the provisions of the Tax Administration Act, the department shall be estopped from obtaining or withholding the relief requested if it is shown by the party adverse to the department that the party's action or inaction complained of was in accordance with any regulation effective during the time the asserted liability for tax arose or in accordance with any ruling addressed to the party personally and in writing by the secretary, unless the ruling had been rendered invalid or had been superseded by regulation or by another ruling similarly addressed at the time the asserted liability for tax arose. History: 1953 Comp., § 72-13-73, enacted by Laws 1965, ch. 248, § 61; 1979, ch. 144, § 54; 1993, ch. 30, § 10. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, substituted "department" for "director or the division" and for "director" near the beginning; substituted "secretary" for "director" near the end; and made minor stylistic changes. State was not estopped from applying extended limitation period to taxpayer, since taxpayer had not acted reasonably in relying on taxation and revenue department's oral representations that department would not change its policy regarding taxation of cigarette sales on Indian reservations. Taxation & Revenue Dep't v. Bien Mur Indian Mkt. Ctr., Inc., 1989-NMSC-015, 108 N.M. 228, 770 P.2d 873. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 712. Estoppel of state or local government in tax matters, 21 A.L.R.4th 573.
NM Stat § 7-1-62 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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 either issue the certificate or mail a notice to the successor of the amount of tax due from operating the business for which the former owner is liable and which must be paid as a condition of issuing the certificate. B. Failure of the department to mail or deliver the notice of tax due within the required time releases the successor from any obligation as a successor under Section 7-1-61 NMSA 1978. History: 1953 Comp., § 72-13-75, enacted by Laws 1965, ch. 248, § 63; 1979, ch. 144, § 56; 1997, ch. 67, § 6. ANNOTATIONSThe 1997 amendment, effective July 1, 1997, substituted "secretary" for "director" and "successor" for "purchaser" in the section heading and throughout the section; in Subsection A, inserted "due from operating the business" following "of the amount of tax" and substituted "former owner" for "vendor" at the end of the sentence; and in Subsection B, inserted "or deliver" following "to mail", inserted "of tax due" following "the notice", and substituted "as a successor under" for "to withhold from the purchase price and releases the property from the operation of".
NM Stat § 7-1-64 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-64 - Repealed.

ANNOTATIONSRepeals. — 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.
NM Stat § 7-1-65 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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. The secretary, with the permission of the attorney general, or the attorney general may employ on a contingency fee basis only members of the bars of other jurisdictions to recover taxes due this state. C. All property in this state of a judgment debtor is exempt from execution issuing from a tax judgment of another jurisdiction that is in favor of any state for failure to pay that state's income tax on benefits received from a pension or other retirement plan. History: 1953 Comp., § 72-13-78, enacted by Laws 1965, ch. 248, § 66; 1992, ch. 55, § 15; 1994, ch. 48, § 1. ANNOTATIONSThe 1994 amendment, effective May 18, 1994, added the exception clause at the end of Subsection A and added Subsection C. Applicability. — Laws 1994, ch. 48, § 3 made the act applicable to judgments filed with a court in New Mexico on or after May 18, 1994. The 1992 amendment, effective July 1, 1992, rewrote Subsection B, which formerly read: "The attorney general may employ members of the bars of other jurisdictions to recover taxes due this state and may fix their fees". Law reviews. — For article, "Enforcement of tribal court Tax Judgments Outside of Indian Country: The Ways and Means", see 34 N.M.L. Rev. 339 (2004). Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 878. Right to maintain action or proceeding in one state or country to collect or enforce tax due to another state or country or political subdivision thereof, 165 A.L.R. 796.
NM Stat § 7-1-66 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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 Laws 1965, ch. 248, § 67; 1995, ch. 70, § 3. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, inserted "nations" and "or pueblos" in the section heading, and substituted "Indian nation, tribe or pueblo or to any Indian" for "Indian tribe an Indian pueblo or any Indian". New Mexico may not tax income and gross receipts of Indians residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation. Hunt v. O'Cheskey, 1973-NMCA-026, 85 N.M. 381, 512 P.2d 954, cert. quashed, 85 N.M. 388, 512 P.2d 961. Indian's fee interest not taxable but non-Indian leasehold is. — Since non-Indians entered into a long-term lease with an Indian tribe, under which the non-Indians were to develop the leased land as a residential subdivision, state's ad valorem tax provision was broad enough to encompass the lessee's interest in the otherwise tax-exempt property. Therefore, whatever interest that was not part of the fee and could be taxed as separate from the fee interest of the Indians was taxable by the state, but any tax that purported to touch or create a lien on the land could not be levied by the state. Norvell v. Sangre de Cristo Dev. Co., 372 F. Supp. 348 (D.N.M. 1974), rev'd on other grounds, 519 F.2d 370 (10th Cir. 1975). Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 221, 228, 235, 236. Power of state to tax debts from United States under contracts other than loans, 30 A.L.R. 1462. Federal government or agencies of federal government as subject to payment of tax or fee imposed upon, or for, recording or filing instrument, 124 A.L.R. 1267. Consent to state taxation of federal property or instrumentalities as affecting exemption thereof under provision of state enabling act, constitution or statute, 168 A.L.R. 547. 84 C.J.S. Taxation §§ 291 to 304.
NM Stat § 7-1-67.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-67.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 5, § 11, repealed 7-1-67.1 NMSA 1978, as enacted by Laws 1982, ch. 18, § 25, relating to the effective date of the increase in the interest rate pursuant to § 7-1-67 NMSA 1978, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-69.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-69.1 - Civil penalty for failure to file an information return.

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties. History: Laws 2005, ch. 109, § 1; 2007, ch. 45, § 5. ANNOTATIONSThe 2007 amendment, effective January 1, 2008, added "wholesaler, retailer or rack operator".
NM Stat § 7-1-69.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-69.2 - Civil penalty for failure to correctly file certain deductions.

In the case of a taxpayer that deducts gross receipts pursuant to Section 7-9-92 or 7-9-93 NMSA 1978 instead of deducting or exempting gross receipts pursuant to another applicable provision of the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] as required by those sections, there shall be assessed a penalty on the taxpayer in an amount equal to twenty percent of the value of the hold harmless distribution resulting from the incorrect deduction. History: Laws 2016 (2nd S.S.), ch. 3, § 3. ANNOTATIONSEffective dates. — Laws 2016 (2nd S.S.), ch. 3, § 9 made Laws 2016 (2nd S.S.), ch. 3, § 3 November 1, 2016.
NM Stat § 7-1-70 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-70 - Civil penalty for bad checks.

If any payment required to be made by provision of the Tax Administration Act is attempted to be made by check that is not paid upon presentment, such dishonor is presumptive of negligence. The penalty shall never be less than ten dollars ($10.00). This penalty is in addition to any other penalty imposed by law. History: 1953 Comp., § 72-13-83, enacted by Laws 1965, ch. 248, § 71; 1996, ch. 15, § 10. ANNOTATIONSCross references. — For presentment and dishonor generally, see 55-3-501 NMSA 1978 et seq. The 1996 amendment, effective July 1, 1996, made a minor stylistic change in the first sentence and added the third sentence.
NM Stat § 7-1-71 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-71 - Civil penalty for failure to collect and pay over tax.

If any person required to collect and pay over any tax fails, neglects or refuses to collect such tax or to account for and pay over such tax, he shall either pay the amount of tax himself or he shall pay a penalty equal to the total amount of the tax not collected or not accounted for and paid over, in either case in addition to other penalties provided by law. History: 1953 Comp., § 72-13-84, enacted by Laws 1965, ch. 248, § 72. ANNOTATIONSCross references. — For defaulting officers and prosecution for shortages, see 10-17-9 and 10-17-10 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — Retailer's failure to pay to government sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068. Retailer's or buyer's defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return, 20 A.L.R.4th 952. Sufficient nexus for state to require foreign entity to collect state's compensating, sales, or use tax - post-Complete Auto Transit cases, 71 A.L.R.5th 671.
NM Stat § 7-1-71.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-71.1 - Tax return preparers; requirements; penalties.

A. The secretary may require by regulation any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax to sign such return or claim for refund. B. The secretary may require by regulation any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax to furnish the tax return preparer's identification number on such return or claim for refund. C. Any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax who is required by regulations promulgated by the secretary to sign a return or claim for refund or to furnish an identification number on such return or claim for refund and who fails to sign such return or claim for refund or to furnish an identification number on such return or claim for refund shall pay a penalty of twenty-five dollars ($25.00) for such failure unless it is shown that such failure is due to reasonable cause and not due to willful neglect. D. Any tax return preparer who endorses or otherwise negotiates, either directly or through an agent, any warrant in respect of the Income Tax Act [Chapter 7, Article 2 NMSA 1978] issued to a taxpayer, other than the tax return preparer, shall pay a penalty of five hundred dollars ($500) with respect to each such warrant; provided that the provisions of this subsection shall not apply with respect to the deposit by a bank, savings and loan association, credit union or other financial corporation of the full amount of the warrant in the taxpayer's account for the benefit of the taxpayer. E. For the purposes of this section, any penalty determined to be due shall be considered to be tax due. History: 1978 Comp., § 7-1-71.1, enacted by Laws 1985, ch. 65, § 19; 2001, ch. 56, § 17. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary" for "director" throughout the section. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 592. Who is an "income tax return preparer" under 26 USCS § 7701(a)(36)?, 132 A.L.R. Fed. 265.
NM Stat § 7-1-71.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-71.2 - Repealed.

History: Laws 2004, ch. 116, § 3; 2007, ch. 45, § 14.ANNOTATIONSRepeals. — Laws 2007, ch. 45, § 14 repealed 7-1-71.2 NMSA 1978, as enacted by Laws 2004, ch. 116, § 3, relating to the penalty for incorrect reporting of food deduction or health care practitioner services, effective July 1, 2007. For provisions of former section, see the 2006 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-71.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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 not more than five thousand dollars ($5,000) or imprisoned for a period of not less than six months and not more than three years, or both, together with the costs of prosecution. B. As used in this section: (1) "tax" does not include civil penalties or interest; and (2) "willfully" means intentionally, deliberately or purposely, but not necessarily maliciously. History: Laws 2005, ch. 108, § 4. ANNOTATIONSEffective dates. — Laws 2005, ch. 108 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature.
NM Stat § 7-1-71.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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 form prescribed by the department, that the return be filed by other means in accordance with department rule. B. A tax return preparer shall pay to the department a penalty not to exceed five dollars ($5.00) for each tax return filed in violation of this section. History: Laws 2007, ch. 127, § 2. ANNOTATIONSCross references. — For electronic payments, see 7-1-13.4 NMSA 1978. Effective dates. — Laws 2007, ch. 127, § 4 made Laws 2007, ch. 127, § 2 effective July 1, 2007.
NM Stat § 7-1-72.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|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. ANNOTATIONSEffective dates. — Laws 1997, ch. 67, § 12 made Laws 1997, ch. 67, § 9 effective July 1, 1997.
NM Stat § 7-1-74 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-74 - Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.

Whoever forcibly, or by bribe, threat or other corrupt practice obstructs or impedes or attempts to obstruct or impede the due administration of the provisions of the Tax Administration Act shall, upon conviction thereof, be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000) or imprisoned for not less than three months nor more than one year, or both, together with costs of prosecution. History: 1953 Comp., § 72-13-87, enacted by Laws 1965, ch. 248, § 75.