NMSA 1978, § 7-1-27 — 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.