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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-19

Limitation of actions

Official textnmonesource.comlast amended

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.

Amendment 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.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-10 · 7-1-10
  2. 7-1-11 · 7-1-11
  3. 7-1-11.1 · Managed audits
  4. 7-1-11.2 · Required audit notices
  5. 7-1-12 · Identification of taxpayers
  6. 7-1-12.1 · 7-1-12.1
  7. 7-1-12.2 · 7-1-12.2
  8. 7-1-13 · Taxpayer returns; payment of taxes; extension of time
  9. 7-1-13.1 · Method of payment of certain taxes due
  10. 7-1-13.2 · Repealed
  11. 7-1-13.3 · Repealed
  12. 7-1-13.4 · Electronic payments; reversals
  13. 7-1-14 · 7-1-14
  14. 7-1-15 · Secretary may set tax reporting and payment intervals
  15. 7-1-15.1 · Secretary may permit or require rounding
  16. 7-1-15.2 · Repealed
  17. 7-1-16 · Delinquent taxpayer
  18. 7-1-17 · Assessment of tax; presumption of correctness
  19. 7-1-17.1 · Tax liability; spouse or former spouse
  20. 7-1-18 · Limitation on assessment by department
  21. 7-1-19 · Limitation of actions
  22. 7-1-20 · Compromise of taxes; closing agreements
  23. 7-1-21 · Installment payments of taxes; installment agreements
  24. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  25. 7-1-22 · Exhaustion of administrative remedies
  26. 7-1-23 · Disputing liabilities; election of remedies
  27. 7-1-24 · Disputing liabilities; administrative protest
  28. 7-1-24.1 · Repealed
  29. 7-1-25 · Appeals from hearing officer's decision and order
  30. 7-1-26 · Disputing liabilities; claim for rebate or refund
  31. 7-1-26.1 · Repealed
  32. 7-1-27 · 7-1-27
  33. 7-1-28 · Authority for abatements of assessments of tax
  34. 7-1-29 · Authority to make refunds, credits or rebates
  35. 7-1-29.1 · Awarding of costs and fees
  36. 7-1-29.2 · Credit claims
  37. 7-1-30 · Collection of penalties and interest
  38. 7-1-31 · Seizure of property by levy for collection of taxes
  39. 7-1-32 · Contents of warrant of levy
  40. 7-1-33 · Successive seizures
Full table of contents →