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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-33

Successive seizures

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-47, enacted by Laws 1965, ch. 248, § 35; 1979, ch. 144, § 30; 1993, ch. 242, § 3.

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

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In this article (40 sections)
  1. 7-1-18 · Limitation on assessment by department
  2. 7-1-19 · Limitation of actions
  3. 7-1-20 · Compromise of taxes; closing agreements
  4. 7-1-21 · Installment payments of taxes; installment agreements
  5. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  6. 7-1-22 · Exhaustion of administrative remedies
  7. 7-1-23 · Disputing liabilities; election of remedies
  8. 7-1-24 · Disputing liabilities; administrative protest
  9. 7-1-24.1 · Repealed
  10. 7-1-25 · Appeals from hearing officer's decision and order
  11. 7-1-26 · Disputing liabilities; claim for rebate or refund
  12. 7-1-26.1 · Repealed
  13. 7-1-27 · 7-1-27
  14. 7-1-28 · Authority for abatements of assessments of tax
  15. 7-1-29 · Authority to make refunds, credits or rebates
  16. 7-1-29.1 · Awarding of costs and fees
  17. 7-1-29.2 · Credit claims
  18. 7-1-30 · Collection of penalties and interest
  19. 7-1-31 · Seizure of property by levy for collection of taxes
  20. 7-1-32 · Contents of warrant of levy
  21. 7-1-33 · Successive seizures
  22. 7-1-34 · Surrender of property subject to levy; penalty
  23. 7-1-35 · Stay of levy
  24. 7-1-36 · Property exempt from levy
  25. 7-1-37 · Assessment as lien
  26. 7-1-38 · Notice of lien
  27. 7-1-39 · 7-1-39
  28. 7-1-40 · Foreclosure of lien
  29. 7-1-41 · Notice of seizure
  30. 7-1-42 · Notice of sale
  31. 7-1-43 · Sale of indivisible property
  32. 7-1-44 · Requirements of sale
  33. 7-1-45 · Manner of sale or conversion to money
  34. 7-1-46 · Minimum prices
  35. 7-1-47 · Redemption before sale
  36. 7-1-48 · Documents of title
  37. 7-1-49 · Legal effect of certificate of sale
  38. 7-1-50 · Legal effect of deed to real property
  39. 7-1-51 · Proceeds of levy and sale
  40. 7-1-52 · Release of levy
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