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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-27

7-1-27

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-41, enacted by Laws 1965, ch. 248, § 29; 1966, ch. 30, § 5; 1999, ch. 84, § 3.

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

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In this article (40 sections)
  1. 7-1-13.4 · Electronic payments; reversals
  2. 7-1-14 · 7-1-14
  3. 7-1-15 · Secretary may set tax reporting and payment intervals
  4. 7-1-15.1 · Secretary may permit or require rounding
  5. 7-1-15.2 · Repealed
  6. 7-1-16 · Delinquent taxpayer
  7. 7-1-17 · Assessment of tax; presumption of correctness
  8. 7-1-17.1 · Tax liability; spouse or former spouse
  9. 7-1-18 · Limitation on assessment by department
  10. 7-1-19 · Limitation of actions
  11. 7-1-20 · Compromise of taxes; closing agreements
  12. 7-1-21 · Installment payments of taxes; installment agreements
  13. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  14. 7-1-22 · Exhaustion of administrative remedies
  15. 7-1-23 · Disputing liabilities; election of remedies
  16. 7-1-24 · Disputing liabilities; administrative protest
  17. 7-1-24.1 · Repealed
  18. 7-1-25 · Appeals from hearing officer's decision and order
  19. 7-1-26 · Disputing liabilities; claim for rebate or refund
  20. 7-1-26.1 · Repealed
  21. 7-1-27 · 7-1-27
  22. 7-1-28 · Authority for abatements of assessments of tax
  23. 7-1-29 · Authority to make refunds, credits or rebates
  24. 7-1-29.1 · Awarding of costs and fees
  25. 7-1-29.2 · Credit claims
  26. 7-1-30 · Collection of penalties and interest
  27. 7-1-31 · Seizure of property by levy for collection of taxes
  28. 7-1-32 · Contents of warrant of levy
  29. 7-1-33 · Successive seizures
  30. 7-1-34 · Surrender of property subject to levy; penalty
  31. 7-1-35 · Stay of levy
  32. 7-1-36 · Property exempt from levy
  33. 7-1-37 · Assessment as lien
  34. 7-1-38 · Notice of lien
  35. 7-1-39 · 7-1-39
  36. 7-1-40 · Foreclosure of lien
  37. 7-1-41 · Notice of seizure
  38. 7-1-42 · Notice of sale
  39. 7-1-43 · Sale of indivisible property
  40. 7-1-44 · Requirements of sale
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