us-nm/stat
NMSA 1978, § 7-1-37 — Assessment as lien
A.
If any person liable for any tax neglects or refuses to pay the tax after
assessment and demand for payment as provided in Section 7-1-17 NMSA 1978 or if
any person liable for tax pursuant to Section 7-1-63 NMSA 1978 neglects or refuses to
pay after demand has been made, unless and only so long as such a person is entitled
to the protection afforded by a valid order of a United States court entered pursuant to
Section 362 or 1301 of Title 11 of the United States Code, as amended or renumbered,
the amount of the tax shall be a lien in favor of the state of New Mexico upon all
property and rights to property of the person.
B.
The lien imposed by Subsection A of this section shall arise at the time both
assessment and demand, as provided in Section 7-1-17 NMSA 1978, have been made
or at the time demand has been made pursuant to Section 7-1-63 NMSA 1978 and shall
continue until the liability for payment of the amount demanded is satisfied, extinguished
or released.
C.
As against any mortgagee, pledgee, purchaser, judgment creditor, person
claiming a lien under Sections 48-2-1 through 48-11-9 NMSA 1978, lienor for value or
other encumbrancer for value, the lien imposed by Subsection A of this section shall not
be considered to have arisen or have any effect whatever until notice of the lien has
been filed as provided in Section 7-1-38 NMSA 1978.
Source: official text