reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-8.6 - Information that may be revealed to certain tribal governments.

An employee of the department may reveal return information to authorized representatives of an Indian nation, tribe or pueblo, the territory of which is located wholly or partially within New Mexico, pursuant to the terms of a written reciprocal agreement entered into by the department with the Indian nation, tribe or pueblo for the exchange of that information for tax purposes only; provided that the Indian nation, tribe or pueblo has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978.
History:
1978 Comp., § 7-1-8.6, as enacted by Laws 2009, ch. 243, § 8.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 8 effective July 1, 2009.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-8.7 - Information that may be revealed to other states or multistate administrative bodies.

An employee of the department may reveal return information to:
A. an authorized representative of another state or an authorized representative of a local government of another state who is charged under the laws of that state with the responsibility for administration of that state's tax laws; provided that the receiving state or local government has entered into a written agreement with the department to use the return information for tax purposes only and that the receiving state has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978 to which the representative is subject;
B. the multistate tax commission, the federation of tax administrators or their authorized representatives; provided that the return information is used for tax purposes only and is revealed by the multistate tax commission or the federation of tax administrators only to states that have met the requirements of Subsection A of this section; and
C. another jurisdiction pursuant to an international fuel tax agreement; provided that the return information is used for tax purposes only.
History:
1978 Comp., § 7-1-8.7, as enacted by Laws 2009, ch. 243, § 9; 2015 (1st S.S.), ch. 2, § 1.
ANNOTATIONS
The 2015 (1st S.S.) amendment,
effective September 6, 2015, authorized employees of the New Mexico taxation and revenue department to reveal tax return information to authorized representatives of local governments of another state who are charged with administering that state's tax laws; and in Subsection A, after "another state", added "or an authorized representative of a local government of another state who is charged under the laws of that state with the responsibility for administration of that state's tax laws", and after "receiving state", added "or local government".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer.

An employee of the department may reveal to:
A. a transferee, assignee, buyer or lessor of a liquor license, the amount and basis of an unpaid assessment of tax for which the transferor, assignor, seller or lessee is liable;
B. a purchaser of a business as provided in Sections 7-1-61 through 7-1-63 NMSA 1978, the amount and basis of an unpaid assessment of tax for which the purchaser's seller is liable;
C. a rack operator, importer, blender, distributor or supplier, the identity of a rack operator, importer, blender, supplier or distributor and the number of gallons reported on returns required under the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] or Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978], but only when it is necessary to enable the department to carry out its duties under the Gasoline Tax Act, the Special Fuels Supplier Tax Act or the Alternative Fuel Tax Act;
D. a corporation authorized to be formed under the Educational Assistance Act [Chapter 21, Article 21A NMSA 1978], upon its written request, the last known address and the date of that address of every person certified to the department as an absent obligor of an educational debt due and owed to the corporation or that the corporation has lawfully contracted to collect; this information may only be used by the corporation and its officers and employees to enforce the educational debt obligation of the absent obligors; and
E. the executive director of the New Mexico health insurance exchange:
(1) insurance-relevant information for which the taxpayer consents to disclosure in accordance with the provisions of the Easy Enrollment Act [59A-23H-1 to 59A-23H-6 NMSA 1978]; and
(2) information on consent that a taxpayer provides on a state income tax return in accordance with the provisions of the Easy Enrollment Act.
History:
1978 Comp., § 7-1-8.10, as enacted by Laws 2009, ch. 243, § 12; 2022, ch. 33, § 8.
ANNOTATIONS
The 2022 amendment,
effective May 18, 2022, authorized the taxation and revenue department to reveal certain information related to the Easy Enrollment Act to the executive director of the New Mexico health insurance exchange; and added Subsection E.
Applicability.
— Laws 2022, ch. 33, § 9 provided that the provisions of Laws 2022, ch. 33 apply to taxable years beginning on or after January 1, 2022.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-8.11 - Information that may be revealed to a water and sanitation district.

A. An employee of the department may reveal to the officials and employees of a water and sanitation district of this state that has in effect a water and sanitation gross receipts tax imposed by the water and sanitation district upon its request for a period specified by that water and sanitation district within the twelve months preceding the request for the information by those officials and employees:
(1) the names, taxpayer identification numbers and addresses of registered gross receipts taxpayers reporting gross receipts for that water and sanitation district; the department may also release the information described in this paragraph quarterly or upon any other periodic basis to which the secretary and the district agree; and
(2) information indicating whether the persons shown on a list of businesses within the water and sanitation district have reported gross receipts to the department but have not reported gross receipts for that water and sanitation district.
B. The officials and employees of water and sanitation districts receiving information as provided in this section shall be subject to the confidentiality provisions of Section 7-1-8 NMSA 1978 and the penalty provisions of Section 7-1-76 NMSA 1978.
History:
1978 Comp., § 7-1-8.11, enacted by Laws 2017, ch. 63, § 20.
ANNOTATIONS
Effective dates.
— Laws 2017, ch. 63 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 2017, 90 days after the adjournment of the legislature.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making.

A. Any notice required or authorized by the Tax Administration Act to be given by mail is effective if mailed or served by the secretary or the secretary's delegate to the taxpayer or person at the last address shown on his registration certificate or other record of the department. Any notice, return, application or payment required or authorized to be delivered to the secretary or the department by mail shall be addressed to the secretary of taxation and revenue, taxation and revenue department, Santa Fe, New Mexico or in any other manner which the secretary by regulation or instruction may direct.
B. Except as provided otherwise in Section 7-1-13.1 NMSA 1978, all notices, returns, applications or payments authorized or required to be made or given by mail are timely if mailed on or before the date on which they are required. The secretary by regulation may provide that delivery to a private delivery or courier service on or before the date on which mailing is required constitutes timely mailing and may specify standards under which the service's time stamps or other indication of date of delivery to the service are adequate to determine actual time of delivery to the service.
History:
1953 Comp., § 72-13-26, enacted by Laws 1965, ch. 248, § 14; 1979, ch. 144, § 8; 1985, ch. 65, § 11; 1986, ch. 20, § 13; 1988, ch. 99, § 1; 1997, ch. 67, § 2.
ANNOTATIONS
The 1997 amendment,
effective July 1, 1997, added the second sentence to Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— Penalty for nonpayment of taxes where due as affected by lack of notice to taxpayer, 102 A.L.R. 405.
Sufficiency of compliance with statute providing for service by mail of notice in tax procedure, 155 A.L.R. 1279.
Time of mailing or time of receipt as determinative of liability for penalty or additional amount for failure to pay tax on license fee within prescribed time, 158 A.L.R. 370.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-11.2 - Required audit notices.

A. Except as provided in Subsection G of this section, prior to or coincident with requesting records and books of account from a taxpayer pursuant to Section 7-1-11 NMSA 1978, as part of an office or field audit, the department shall provide the taxpayer with written dated notice of the commencement of an audit. The notice shall, at a minimum, state the tax programs and reporting periods to be covered and the date on which the audit is commenced.
B. To any taxpayer to whom the department is required to provide a written notice of the commencement of an audit, the department shall also provide a written notice of the outstanding records or books of account that have been requested but not received. If the taxpayer has provided all records and books of account requested, the notice shall so state. The notice of outstanding records or books of account shall be given no sooner than sixty days, unless the taxpayer provides a written request for early completion of the audit, and no later than one hundred eighty days after the date of the commencement of the audit. The notice of outstanding records or books of account shall be dated and shall provide reasonable descriptions of any records or books of account needed or the information expected to be contained in them and shall give the taxpayer ninety days to comply with Section 7-1-11 NMSA 1978. The notice shall state that if the taxpayer does not properly comply within ninety days of the date of the notice, the department will proceed to issue any assessment of tax due on the basis of information available.
C. A taxpayer may request additional time to comply with the notice of outstanding records and books of account. Such request shall be in writing and shall state the amount of time needed.
D. If the department does not issue an assessment within one hundred eighty days after giving a notice of outstanding records or books of account or within ninety days after the expiration of the additional time requested by the taxpayer to comply, if such request was granted, interest shall be computed in accordance with Paragraph (6) of Subsection A of Section 7-1-67 NMSA 1978.
E. Any taxpayer who was not provided a proper notice of outstanding records or books of account is entitled to computation of interest in accordance with Paragraph (7) of Subsection A of Section 7-1-67 NMSA 1978.
F. Nothing in this section shall prevent the department from requesting from the taxpayer a waiver of the statute of limitations for assessment of tax owed. Nothing in this section shall prevent the department from issuing an assessment of tax owed on the basis of the information available.
G. This section does not apply to investigations of fraud.
History:
1978 Comp., § 7-1-11.2, enacted by Laws 2003, ch. 398, § 7; 2007, ch. 262, § 2.
ANNOTATIONS
The 2007 amendment,
effective July 1, 2007, provided an exception to the sixty-day notice of outstanding records if the taxpayer has requested early completion of the audit.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-12.1 - Department to designate production unit; index; identification by number or symbol.

A. The department shall have the power to designate the property that shall constitute a production unit; provided, a production unit shall be a unit of property from which products of common ownership are severed.
B. The department shall compile and keep current an index of all production units by description sufficient to properly identify such production units.
C. The department shall assign to each production unit a number or symbol, and the number or symbol shall serve as a means of identification for the purpose of reporting, tax payment and tax collection of the taxes administered by the department.
History:
1978 Comp., § 7-1-12.1, enacted by Laws 1985, ch. 65, § 12; 1993, ch. 30, § 7.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, substituted "Department" for "Oil and gas accounting division" in the section heading and throughout this section; substituted "department" for "division" in Subsection C; and made a minor stylistic change.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-12.2 - Notice of identification number assigned; operator may request identification number.

The department shall inform each operator of a production unit as to the identification number or symbol assigned to such production unit. Such number or symbol may be changed or revised and information regarding such change or revision shall likewise be given the operator. In the creation of a new production unit or in the event of a change of ownership or revision in a production unit, the operator may request the department to assign a new identification number or symbol, and the department shall notify the operator of the identification number or symbol to be used.
History:
1978 Comp., § 7-1-12.2, enacted by Laws 1985, ch. 65, § 13; 1993, ch. 30, § 8; 2017, ch. 63, § 22.
ANNOTATIONS
The 2017 amendment,
effective June 16, 2017, removed the requirement that notice of identification numbers must be made by mail; after the first occurrence of "production unit", deleted "by mail", and after the second occurrence of "operator", deleted "by mail".
The 1993 amendment,
effective June 18, 1993, substituted "department" for "oil and gas accounting division" in the first sentence and for "division" in two places in the final sentence.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-13.2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1989, ch. 319, § 15 repealed 7-1-13.2 NMSA 1978, as enacted by Laws 1988, ch. 73, § 55, relating to bond required of certain persons, effective July 1, 1989.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-13.3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1999, ch. 176, § 2 repealed 7-1-13.3 NMSA 1978, as enacted by Laws 1992, ch. 55, § 9, authorizing the department to accept payment of taxes by credit card, effective June 18, 1999. For provisions of former section,
see
the 1998 NMSA 1978 on
NMOneSource.com.
For present comparable provisions,
see
6-1-14 NMSA 1978.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-13.4 - Electronic payments; reversals.

A. The department is authorized to accept payment by automated clearinghouse transaction, federal reserve system wire transfer and such other means of electronic payment as the department, with the concurrence of the state board of finance, may choose.
B. With respect to automated clearinghouse transactions, federal reserve system wire transfers and electronic payments by means the department has chosen, neither the department nor the fiscal agent of New Mexico shall refuse to accept the funds or to reverse the transaction when funds have been received by the fiscal agent designating the department as the payee together with sufficient information to identify the name of the taxpayer. The department or the fiscal agent of New Mexico may refuse to accept such a payment or to cause the reversal of the transaction only when the transaction is not successful in making the funds to be transferred available or in identifying the taxpayer. The department and the fiscal agent of New Mexico may refuse to accept electronic payments tendered by means other than automated clearinghouse deposit, federal reserve system wire transfer or those other means the department has chosen.
C. When an electronic payment transaction is reversed through the taxpayer's action or a check is dishonored by the taxpayer's financial institution, neither the department nor the fiscal agent of New Mexico is obligated to resubmit the transaction or check for payment. If the reversal or dishonoring causes the final payment of taxes to be not timely, then the provisions of Sections 7-1-67 and 7-1-69 NMSA 1978 apply.
History:
1978 Comp., § 7-1-13.4, enacted by Laws 2000, ch. 28, § 6.
ANNOTATIONS
Effective dates.
— Laws 2000, ch. 28, § 6 made Laws 2000, ch. 28, § 6 effective July 1, 2000.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-15 - Secretary may set tax reporting and payment intervals.

The secretary may, pursuant to regulation, allow taxpayers with an anticipated tax liability of less than two hundred dollars ($200) a month to report and pay taxes at intervals which the secretary may specify. However, unless specifically permitted by law, an interval shall not exceed six months. The secretary may also allow direct marketers who have entered into an agreement with the department to collect and remit compensating tax to report and pay on a quarterly or semi-annual basis.
History:
1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 31, § 1; 1979, ch. 144, § 14; 1983, ch. 211, § 25; 1988, ch. 73, § 7; 1991, ch. 138, § 1; 1998, ch. 105, § 2.
ANNOTATIONS
The 1998 amendment,
effective May 20, 1998, added the last sentence.
The 1991 amendment,
effective July 1, 1991, substituted "two hundred dollars ($200)" for "one hundred dollars ($100)".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-15.1 - Secretary may permit or require rounding.

By regulation or instruction, the secretary may permit or require rounding to the nearest whole dollar of tax due provided that, for any tax or tax act the revenues from which are required by the provisions of the Tax Administration Act to be distributed or transferred partly to local governments and partly to state funds, the gain or loss due to rounding shall be attributed to the state funds.
History:
1978 Comp., § 7-1-15.1, enacted by Laws 1987, ch. 169, § 4.
ANNOTATIONS
Effective Dates.
— Laws 1987, ch. 169, § 8 made Laws 1987, ch. 169, § 4 effective July 1, 1987.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-15.2 - Agreements; collection of compensating tax.

The department may enter into agreements with direct marketers for purposes of enforcing collection of the compensating tax.
History:
Laws 1998, ch. 105, § 1.
ANNOTATIONS
Effective dates.
— Laws 1998, ch. 105 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 20, 1998, 90 days after the adjournment of the legislature.
Cross references.
— For compensating tax,
see
7-9-1 NMSA 1978 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-19 - Limitation of actions.

No action or proceeding shall be brought to collect taxes administered under the provisions of the Tax Administration Act and due under an assessment or notice of the assessment of taxes after the later of either ten years from the date of such assessment or notice or, with respect to undischarged amounts in a bankruptcy proceeding, one year after the later of the issuance of the final order or the date of the last scheduled payment.
History:
1953 Comp., § 72-7-35.1, enacted by Laws 1971, ch. 21, § 1; 1972, ch. 73, § 2; recompiled as 1953 Comp., § 72-13-33.1, by Laws 1973, ch. 258, § 154; 1979, ch. 144, § 18; 1986, ch. 20, § 14; 2000, ch. 28, § 7; 2013, ch. 27, § 4.
ANNOTATIONS
The 2013 amendment,
effective July 1, 2013, corrected a spelling error, changing "afer" to "after".
The 2000 amendment,
effective July 1, 2000, inserted "the later of either" and added "or, with respect to undischarged amounts in a bankruptcy proceeding, one year after the later of the issuance of the final order or the date of the last scheduled payment."
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 876, 877, 896, 1141.
Claim of government against taxpayer which is barred by lapse of time as available to defeat or diminish claim of taxpayer against government, or vice versa, 109 A.L.R. 1354, 130 A.L.R. 838, 154 A.L.R. 1052, 12 A.L.R.2d 815.
84 C.J.S. Taxation §§ 1041 to 1043; 85 C.J.S. Taxation § 1982 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-23 - Disputing liabilities; election of remedies.

A taxpayer may dispute the taxpayer's liability for taxes only by protesting the assessment of taxes as provided in Section 7-1-24 NMSA 1978 without making payment or by claiming a refund as provided in Section 7-1-26 NMSA 1978 after making payment of the taxes the department asserts are owed. The pursuit of one of the two remedies constitutes an unconditional waiver of the right to pursue the other.
History:
1953 Comp., § 72-13-37, enacted by Laws 1965, ch. 248, § 25; 1979, ch. 144, § 22; 2013, ch. 27, § 5; 2017, ch. 63, § 24; 2019, ch. 157, § 2.
ANNOTATIONS
The 2019 amendment,
effective June 14, 2019, clarified certain provisions related to disputing tax liabilities; after "A taxpayer", deleted "must elect to" and added "may", after "taxpayer's liability for", deleted "the payment of", after the next occurrence of "taxes", deleted "either" and added "only", after "without making payment", deleted "of the disputed tax liability", and after "making payment of the", deleted "disputed tax liability" and added "taxes the department asserts are owed".
The 2017 amendment,
effective June 16, 2017, after each occurrence of "making payment", added "of the disputed tax liability".
The 2013 amendment,
effective July 1, 2013, at the beginning of the title, added "Disputing liabilities".
Disputing the denial of an application for a high-wage jobs tax credit.
— Where taxpayer submitted an application for a high-wage jobs tax credit, which was denied by the Department of Taxation and Revenue (Department), and where taxpayer did not file a written protest to the department's denial of its credit application, pursuant to 7-1-24 NMSA 1978, but rather filed an application for refund pursuant to 7-1-26 NMSA 1978, based on its original credit application, which was also denied by the department, and where taxpayer filed a written protest to the denial of its refund application, and where, following multiple hearings before the administrative hearing officer, the department filed a motion for summary judgment, and where the administrative hearing officer granted the department's motion, concluding that the only available remedy for a denial of an application for a tax credit was to file a protest within ninety days of the denial pursuant to 7-1-24 NMSA 1978, and that taxpayer's failure to file such a protest rendered the department's denial indisputable, the administrative hearing officer erred in granting the department's motion for summary judgment and denying taxpayer's protest, because neither the applicable statutes nor the department's own guidance suggest that a taxpayer's sole remedy to dispute the denial of a high-wage jobs tax credit is through the protest procedures provided in 7-1-24 NMSA 1978. The plain language of both 7-1-24 and 7-1-26 NMSA 1978, indicates that the two statutes exist as alternatives and a taxpayer may dispute a denial of a tax credit under either statute.
Elite Well v. N.M. Tax'n & Revenue Dep't
, 2023-NMCA-041.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-24.1 - Repealed.

History:
1978 Comp., § 7-1-24.1, enacted by Laws 2013, ch. 27, § 7; repealed by Laws 2015, ch. 73, § 37.
ANNOTATIONS
Repeals.
— Laws 2015, ch. 73, § 37 repealed 7-1-24.1 NMSA 1978, as enacted by Laws 2013, ch. 27, § 7, relating to hearing officers for disputing liabilities, effective July 1, 2015. For provisions of former section,
see
the 2014 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-26.1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1997, ch. 67, § 10 repealed 7-1-26.1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 23, providing limitation on claims for refund based on net operating losses, effective July 1, 1997. For provisions of former section,
see
the 1996 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-27 - Conclusiveness of court order on liability for payment of tax.

Whenever the jurisdiction of the district court of Santa Fe county or the court of appeals is invoked according to the provisions of Section 7-1-25, 7-1-26 or 7-1-59 NMSA 1978, or whenever the jurisdiction of any federal court is invoked or whenever the jurisdiction of any district court of this state is invoked according to the provisions of Section 7-1-58 NMSA 1978, a final decision of that court or of any higher court which reviews the matter and from which decision no appeal or review is successfully taken is conclusive as regards the liability or nonliability of any person for payment of any tax.
History:
1953 Comp., § 72-13-41, enacted by Laws 1965, ch. 248, § 29; 1966, ch. 30, § 5; 1999, ch. 84, § 3.
ANNOTATIONS
The 1999 amendment,
effective July 1, 1999, updated statutory references.
If liability nonexistent under one theory then also under another theory.
— The language of this section does not contemplate that, having imposed tax liability under a theory held to be erroneous, the commissioner (secretary) can then proceed anew against a taxpayer under another theory.
Leaco Rural Tel. Coop., Inc. v. Bureau of Revenue
, 1974-NMCA-076, 86 N.M. 629, 526 P.2d 426.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 1149, 1150.
84 C.J.S. Taxation §§ 647 to 653, 720 to 723.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-30 - Collection of penalties and interest.

Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind.
History:
1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32.
ANNOTATIONS
Cross references.
— For interest on deficiencies,
see
7-1-67 NMSA 1978.
For penalties generally,
see
7-1-69 to 7-1-71 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 856 to 865, 1068, 1069.
Retroactive effect of statutes relating to interest on or penalties in respect of delinquent taxes, 77 A.L.R. 1034.
Liability to penalty imposed for failure to pay tax of one who in good faith contested its validity, 96 A.L.R. 925, 147 A.L.R. 142.
Penalty for nonpayment of taxes when due as affected by lack of notice to taxpayer, 102 A.L.R. 405.
Doubt as to liability for, or as to person to whom to pay, tax, as affecting liability for penalties and interest, 137 A.L.R. 306.
Time of mailing or time of receipt as determinative of liability for penalty or additional amount for failure to pay tax or license fee within prescribed time, 158 A.L.R. 370.
Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.A. § 523(a)(7)(A) and (B)), 157 A.L.R. Fed. 313.
85 C.J.S. Taxation §§ 1579 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-33 - Successive seizures.

Whenever any property or right to property upon which levy has been made by virtue of Section 7-1-31 NMSA 1978 is not sufficient to satisfy the claim for which levy is made, the secretary or secretary's delegate may thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property or rights to property subject to levy of the person against whom the claim exists, until the amount due from him is fully paid. Successive levies are not necessary in the case of a levy served on an employer of the taxpayer with respect to wages or salary of the taxpayer.
History:
1953 Comp., § 72-13-47, enacted by Laws 1965, ch. 248, § 35; 1979, ch. 144, § 30; 1993, ch. 242, § 3.
ANNOTATIONS
The 1993 amendment,
effective July 1, 1993, substituted "secretary or secretary's delegate" for "director or his delegate" in the first sentence and added the second sentence.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— Power to make additional tax levy necessitated by failure of some property owners to pay their proportion of original levy, 79 A.L.R. 1157.
85 C.J.S. Taxation §§ 688, 694, 1037, 1041 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-35 - Stay of levy.

Levy shall not be made on the property or rights to property of any taxpayer who furnishes security in accordance with the provisions of Section 7-1-54 NMSA 1978. A levy made under authority of Section 7-1-31 NMSA 1978 shall be released as otherwise provided in the Tax Administration Act upon compliance by a taxpayer with the pertinent provisions of Section 7-1-54 NMSA 1978.
History:
1953 Comp., § 72-13-49, enacted by Laws 1965, ch. 248, § 37; 1969, ch. 9, § 1.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-36 - Property exempt from levy.

A. There shall be exempt from levy the money or property of a delinquent taxpayer in a total amount or value not in excess of one thousand dollars ($1,000).
B. In addition to the property exempt under Subsection A of this section, there shall also be exempt from levy on an employer of the taxpayer the greater of the following portions of the taxpayer's disposable earnings:
(1) seventy-five percent of the taxpayer's disposable earnings for any pay period; or
(2) an amount each week equal to forty times the minimum wage rate pursuant to Subsection A of Section 50-4-22 NMSA 1978. The superintendent of regulation and licensing shall provide a table giving equivalent exemptions for pay periods of other than one week.
C. As used in this section, "disposable earnings" means that part of a taxpayer's wages or salary remaining after deducting the amounts that are required by law to be withheld.
History:
1953 Comp., § 72-13-50, enacted by Laws 1965, ch. 248, § 38; 1993, ch. 242, § 5; 2021, ch. 65, § 4.
ANNOTATIONS
The 2021 amendment,
effective July 1, 2021, prohibited the taxation and revenue department from garnishing a delinquent taxpayer's wages when such wages are under forty times the state minimum wage rather than forty times the federal minimum wage as under the former provision, and removed the definition of "federal minimum hourly wage", as used in this section; in Subsection B, Paragraph B(2), after "forty times the", deleted "federal", after "minimum", deleted "hourly", and after "wage rate", added "pursuant to Subsection A of Section 50-4-22 NMSA 1978"; and in Subsection C, deleted former paragraph designation "(1)" and former Paragraph C(2).
The 1993 amendment,
effective July 1, 1993, designated the formerly undesignated provision as Subsection A and added Subsections B and C.
Creditor's assignee entitled to exemption.
— Defendant, as assignee for the benefit of creditors of delinquent corporate taxpayer, is entitled to $1,000 exemption of taxpayer's assets under this section.
Regents of N.M. Coll. of Agric. & Mechanic Arts v. Academy of Aviation, Inc
., 1971-NMSC-087, 83 N.M. 86, 488 P.2d 343.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 866, 869.
Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 A.L.R. 461.
85 C.J.S. Taxation §§ 1037, 1041 to 1043.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › 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 presented shall record it without charge.
B. The department may file, in the same county as the notice of lien was filed, a document releasing or partially releasing any lien filed in accordance with Section 7-1-38 NMSA 1978 when the filing of the lien was premature or did not follow requirements of law or when release or partial release would facilitate collection of taxes due. The county clerk to whom the document is presented shall record it without charge.
C. In all cases when a notice of lien for taxes, penalties and interest has been filed under Section 7-1-38 NMSA 1978 and a period of ten years has passed from the date the lien was filed, as shown on the notice of lien, the taxes, penalties and interest for which the lien is claimed shall be conclusively presumed to have been paid and the lien is thereby extinguished. No action shall be brought to enforce any lien extinguished in accordance with this subsection.
History:
1953 Comp., § 72-13-53, enacted by Laws 1965, ch. 248, § 41; 1972, ch. 73, § 1; 1979, ch. 144, § 34; 1985, ch. 58, § 1; 1986, ch. 20, § 21; 1997, ch. 67, § 4; 2013, ch. 214, § 1.
ANNOTATIONS
The 2013 amendment,
effective June 14, 2013, removed the notice requirement of the expiration of tax liens; and in Subsection C, in the first sentence, after "presumed to have been paid", deleted "The county clerk shall enter in his records a notice including the words 'canceled by act of legislature'".
The 1997 amendment,
effective July 1, 1997, added Subsection B, redesignated former Subsection B as Subsection C, and made a minor stylistic change.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 895, 896.
Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415.
Constitutionality, construction and application of statute permitting release of part of property subject to tax liens or special assessments, 100 A.L.R. 418.
Applicability of general statute of limitations to real estate tax lien foreclosure action, 59 A.L.R.2d 1144.
85 C.J.S. Taxation §§ 831 to 833.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-40 - Foreclosure of lien.

The liens provided for in the Tax Administration Act may be foreclosed or satisfied by seizure and sale of property or rights to property as provided in the Tax Administration Act, except the lien provided for in Section 7-1-47 NMSA 1978.
History:
1953 Comp., § 72-13-54, enacted by Laws 1965, ch. 248, § 42; 1979, ch. 144, § 35.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 896, 897, 904 to 915.
Persons in possession of real property as affected by decree foreclosing tax lien, upon service by publication, or in a proceeding against unknown owners, 128 A.L.R. 114.
Constitutionality, construction and application of statutes providing for impleading other taxing units in suit by taxing unit for foreclosure of tax lien and the sale of the property free from lien of taxes due to such impleaded units, 134 A.L.R. 1286.
Constitutional validity of statute providing for in rem or summary foreclosure of delinquent tax liens on real property, 160 A.L.R. 1026.
85 C.J.S. Taxation §§ 1133 to 1167.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-41 - Notice of seizure.

As soon as practicable after the levy, the secretary or the secretary's delegate shall notify the owner thereof of the amount and kind of property seized and of the total amount demanded in payment of tax.
History:
1953 Comp., § 72-13-55, enacted by Laws 1965, ch. 248, § 43; 1979, ch. 144, § 36; 2001, ch. 56, § 5.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate".
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 868, 916 to 930.
Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447.
84 C.J.S. Taxation §§ 359, 605; 85 C.J.S. Taxation § 773.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-42 - Notice of sale.

As soon as practicable after the levy, the secretary or the secretary's delegate shall decide on a time and place for the sale of the property, shall make a diligent inquiry as to the identity and whereabouts of the owner of the property and persons having an interest therein and shall notify the owner and persons having an interest therein of the time and place for the sale. The fact that any person entitled thereto does not receive the notice provided for in this section does not affect the validity of the sale.
History:
1953 Comp., § 72-13-56, enacted by Laws 1965, ch. 248, § 44; 1979, ch. 144, § 37; 2001, ch. 56, § 6.
ANNOTATIONS
Cross references.
— For publication of notice generally,
see
14-11-1 to 14-11-13 NMSA 1978.
The 2001 amendment,
effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate".
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 916 to 930.
Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A.L.R.2d 967.
Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A.L.R.2d 988.
What is "public place" within requirements as to posting of notices, 90 A.L.R.2d 1210.
Inclusion or exclusion of first and last days in computing the time for performance of an act or event which must take place a certain number of days before a known future date, 98 A.L.R.2d 1331.
Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-43 - Sale of indivisible property.

If any property of the taxpayer subject to levy is not divisible so as to enable the secretary or the secretary's delegate by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the taxpayer's interest in the property shall be sold but is always subject to redemption before sale according to the provisions of Section 7-1-47 NMSA 1978.
History:
1953 Comp., § 72-13-57, enacted by Laws 1965, ch. 248, § 45; 1979, ch. 144, § 38; 2001, ch. 56, § 7.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate".
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation § 938.
Lump-sum assessment for taxes on public improvement against property owned by cotenants in undivided shares, 80 A.L.R. 862.
Interest of spouse in estate by entireties as subject to satisfaction of his or her individual debt, 75 A.L.R.2d 1172.
85 C.J.S. Taxation § 1186.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-44 - Requirements of sale.

No sale of imperishable property shall be held until after the expiration of thirty days from the date of the levy thereon, and no sale of imperishable property shall be held until after publication of notice thereof in a newspaper of general circulation in the county wherein the property was located when levied upon once each week for three successive weeks stating the time and place of the sale and describing the property to be sold. Perishable property may be sold immediately after seizure without publication or notice of the sale. The department shall make special efforts to give notice of the sale to persons with a particular interest in special property and shall, apart from the requirements stated above, advertise the sale in a manner appropriate to the kind of property to be sold.
History:
1953 Comp., § 72-13-58, enacted by Laws 1965, ch. 248, § 46; 1971, ch. 276, § 10; 1979, ch. 144, § 39; 1986, ch. 20, § 22.
ANNOTATIONS
Cross references.
— For publication of notice generally,
see
14-11-1 to 14-11-13 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 908 to 910.
Use of abbreviations in description of land in tax proceedings, 1 A.L.R. 1228.
Sufficiency of description of land in notice of tax sale, 67 A.L.R. 890.
Failure of advertisement in judicial proceeding for sale of land for delinquent taxes on foreclosure of tax lien, to describe lands affected, as contrary to due process of law or other constitutional objection, 107 A.L.R. 285.
Sufficiency of description of property on tax rolls or in tax proceedings, by reference to map, plat or survey, 137 A.L.R. 184.
Effect of misnomer of landowner on delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A.L.R.2d 967.
Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A.L.R.2d 988.
85 C.J.S. Taxation §§ 1108 to 1112, 1179 to 1182.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-45 - Manner of sale or conversion to money.

All property levied upon, not consisting of money, shall be sold at public auction at one o'clock in the afternoon on the steps or in front of the courthouse of the county in which the property was located when levied upon or may be consigned to an auctioneer for sale. Payment may be accepted only in full and immediately after the acceptance of a bid for the property. Stocks, bonds, securities and similar property may be negotiated or surrendered for money in accordance with uniform regulations issued by the secretary, notwithstanding the above.
History:
1953 Comp., § 72-13-59, enacted by Laws 1965, ch. 248, § 47; 1979, ch. 144, § 40; 2001, ch. 56, § 8.
ANNOTATIONS
Cross references.
— For auctions generally,
see
61-16-1 and 61-16-2 NMSA 1978.
The 2001 amendment,
effective July 1, 2001, substituted "secretary" for "director" at the end of the section.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 931 to 939.
Validity of judicial, execution, tax or other public sale as affected by the particular point in courthouse or other place identified by notice, or designated by statute or by mortgage or trust deed, at which the sale was made, or by indefiniteness of notice as regards that point, 120 A.L.R. 660.
What constitutes "public sale," 4 A.L.R.2d 575.
85 C.J.S. Taxation §§ 1178 to 1194.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-46 - Minimum prices.

Before the sale, the secretary or the secretary's delegate shall determine a minimum price for which the property shall be sold, and if no person offers for the property at the sale the amount of the minimum price, the property shall not be sold but the sale shall be readvertised and held at a later time. In determining the minimum price, the secretary or the secretary's delegate shall take into account and determine the expense of making the levy and sale.
History:
1953 Comp., § 72-13-60, enacted by Laws 1965, ch. 248, § 48; 1979, ch. 144, § 41; 2001, ch. 56, § 9.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate" in two places.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 933, 934.
Sale of property at tax sale for more or less than the amount of taxes, penalties and costs as affecting its validity, 97 A.L.R. 842, 147 A.L.R. 1141.
Constitutionality of statutes authorizing tax sale or resale for less than the amount of the taxes due, 155 A.L.R. 1177.
85 C.J.S. Taxation §§ 1183 to 1185.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-48 - Documents of title.

In case property is sold as above provided, the department, after payment for the property is received, shall prepare and deliver to the purchaser thereof a certificate of sale, in the case of personalty, or, in the case of realty, a deed, in a form as the secretary shall by regulation prescribe. Such documents of title shall recite the authority for the transaction, the date of the sale, the interest in the property that is conveyed and the price paid therefor.
History:
1953 Comp., § 72-13-62, enacted by Laws 1965, ch. 248, § 50; 1979, ch. 144, § 43; 2001, ch. 56, § 11.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "department" for "director or his delegate" and "secretary" for "director".
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 973 to 987.
Necessity and sufficiency of statement in notice of application for tax deed, or notice to redeem from tax sale, as regards time for redemption, 82 A.L.R. 520.
Payment, tender or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543.
85 C.J.S. Taxation §§ 1354 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-50 - Legal effect of deed to real property.

In the case of the sale of real property:
A. the deed of sale given pursuant to Section 7-1-48 NMSA 1978 shall be prima facie evidence of the facts therein stated;
B. if the proceedings have been substantially in accordance with the provisions of law, the deed shall be considered and operate as a conveyance of all the right, title and interest of the delinquent taxpayer in and to the real property thus sold at the time the notice of lien was filed as provided in Section 7-1-38 NMSA 1978 or immediately before the sale, whichever is earlier; and
C. neither the taxpayer nor anyone claiming through or under him shall bring an action after one year from the date of sale to challenge the conveyance.
History:
1953 Comp., § 72-13-64, enacted by Laws 1965, ch. 248, § 52; 1979, ch. 144, § 45.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 982 to 987.
Tax deed and recitals therein as evidence of regularity of tax proceedings as to advertising and notice of sale, and as to time, manner and place of sale, 30 A.L.R. 8, 88 A.L.R. 264.
Necessity of recording tax deed to protect title as against interest derived from former owner, 65 A.L.R. 1015.
What informalities, irregularities or defects in respect to the execution of a tax deed prevent the running of the statute of limitations or period of adverse possession, 113 A.L.R. 1343.
Tax title or deed as subject to attack for want of notice of application for tax deed or of expiration of redemption period, where a statute makes tax deed conclusive evidence of matters preliminary to its issuance or limits attack thereon to specified grounds or exempts deed from attack for procedural irregularities or omissions, 134 A.L.R. 796.
What constitutes "execution" of tax deed beginning or ending period for redemption from tax sale, 166 A.L.R. 853.
Statutory limitation of period for attack on tax deed as affected by failure to comply with statutory requirement as to notice before tax deed, 5 A.L.R.2d 1021.
Void tax deed, tax sale certificate, and the like, as constituting color of title, 38 A.L.R.2d 986.
Property owner's liability for unpaid taxes following acquisition of property by another at tax sale, 100 A.L.R.3d 593.
85 C.J.S. Taxation §§ 1444 et seq.