NMSA 1978, § 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.