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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-37

Assessment as lien

Official textnmonesource.comlast amended

# 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.

Amendment history

1953 Comp., § 72-13-51, enacted by Laws 1965, ch. 248, § 39; 1979, ch. 144, § 32; 1982, ch. 18, § 13; 1993, ch. 242, § 6; 2025, ch. 130, § 32.

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

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In this article (40 sections)
  1. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  2. 7-1-22 · Exhaustion of administrative remedies
  3. 7-1-23 · Disputing liabilities; election of remedies
  4. 7-1-24 · Disputing liabilities; administrative protest
  5. 7-1-24.1 · Repealed
  6. 7-1-25 · Appeals from hearing officer's decision and order
  7. 7-1-26 · Disputing liabilities; claim for rebate or refund
  8. 7-1-26.1 · Repealed
  9. 7-1-27 · 7-1-27
  10. 7-1-28 · Authority for abatements of assessments of tax
  11. 7-1-29 · Authority to make refunds, credits or rebates
  12. 7-1-29.1 · Awarding of costs and fees
  13. 7-1-29.2 · Credit claims
  14. 7-1-30 · Collection of penalties and interest
  15. 7-1-31 · Seizure of property by levy for collection of taxes
  16. 7-1-32 · Contents of warrant of levy
  17. 7-1-33 · Successive seizures
  18. 7-1-34 · Surrender of property subject to levy; penalty
  19. 7-1-35 · Stay of levy
  20. 7-1-36 · Property exempt from levy
  21. 7-1-37 · Assessment as lien
  22. 7-1-38 · Notice of lien
  23. 7-1-39 · 7-1-39
  24. 7-1-40 · Foreclosure of lien
  25. 7-1-41 · Notice of seizure
  26. 7-1-42 · Notice of sale
  27. 7-1-43 · Sale of indivisible property
  28. 7-1-44 · Requirements of sale
  29. 7-1-45 · Manner of sale or conversion to money
  30. 7-1-46 · Minimum prices
  31. 7-1-47 · Redemption before sale
  32. 7-1-48 · Documents of title
  33. 7-1-49 · Legal effect of certificate of sale
  34. 7-1-50 · Legal effect of deed to real property
  35. 7-1-51 · Proceeds of levy and sale
  36. 7-1-52 · Release of levy
  37. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  38. 7-1-54 · Security for payment of tax
  39. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  40. 7-1-56 · Sale of or proceedings against security
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