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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-30

Collection of penalties and interest

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32.

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

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In this article (40 sections)
  1. 7-1-16 · Delinquent taxpayer
  2. 7-1-17 · Assessment of tax; presumption of correctness
  3. 7-1-17.1 · Tax liability; spouse or former spouse
  4. 7-1-18 · Limitation on assessment by department
  5. 7-1-19 · Limitation of actions
  6. 7-1-20 · Compromise of taxes; closing agreements
  7. 7-1-21 · Installment payments of taxes; installment agreements
  8. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  9. 7-1-22 · Exhaustion of administrative remedies
  10. 7-1-23 · Disputing liabilities; election of remedies
  11. 7-1-24 · Disputing liabilities; administrative protest
  12. 7-1-24.1 · Repealed
  13. 7-1-25 · Appeals from hearing officer's decision and order
  14. 7-1-26 · Disputing liabilities; claim for rebate or refund
  15. 7-1-26.1 · Repealed
  16. 7-1-27 · 7-1-27
  17. 7-1-28 · Authority for abatements of assessments of tax
  18. 7-1-29 · Authority to make refunds, credits or rebates
  19. 7-1-29.1 · Awarding of costs and fees
  20. 7-1-29.2 · Credit claims
  21. 7-1-30 · Collection of penalties and interest
  22. 7-1-31 · Seizure of property by levy for collection of taxes
  23. 7-1-32 · Contents of warrant of levy
  24. 7-1-33 · Successive seizures
  25. 7-1-34 · Surrender of property subject to levy; penalty
  26. 7-1-35 · Stay of levy
  27. 7-1-36 · Property exempt from levy
  28. 7-1-37 · Assessment as lien
  29. 7-1-38 · Notice of lien
  30. 7-1-39 · 7-1-39
  31. 7-1-40 · Foreclosure of lien
  32. 7-1-41 · Notice of seizure
  33. 7-1-42 · Notice of sale
  34. 7-1-43 · Sale of indivisible property
  35. 7-1-44 · Requirements of sale
  36. 7-1-45 · Manner of sale or conversion to money
  37. 7-1-46 · Minimum prices
  38. 7-1-47 · Redemption before sale
  39. 7-1-48 · Documents of title
  40. 7-1-49 · Legal effect of certificate of sale
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