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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-39

7-1-39

Official textnmonesource.comlast amended

Release or extinguishment of lien; limitation on actions to enforce lien.

# A.

When any substantial part of the amount of tax due from a taxpayer is paid, the department shall immediately file, in the same manner in which a notice of lien was filed, and in the same records, a document completely or partially releasing the lien.
The official to whom such a document is presented shall record the release of the lien without charge.

# B.

The department may file, in the same manner as the notice of lien was filed, a document releasing or partially releasing any lien filed in accordance with Section 7-1-38 NMSA 1978 when the filing of the lien was premature or did not follow requirements of law or when release or partial release would facilitate collection of taxes due. The official to whom the document is presented shall record the release of the lien without charge.

# C.

In all cases when a notice of lien for taxes, penalties and interest has been filed under Section 7-1-38 NMSA 1978 and a period of ten years has passed from the date the lien was filed, as shown on the notice of lien, the taxes, penalties and interest for which the lien is claimed shall be conclusively presumed to have been paid and the lien is thereby extinguished, with no further action by the department. No action shall be brought to enforce any lien extinguished in accordance with this subsection.

Amendment history

1953 Comp., § 72-13-53, enacted by Laws 1965, ch. 248, § 41; 1972, ch. 73, § 1; 1979, ch. 144, § 34; 1985, ch. 58, § 1; 1986, ch. 20, § 21; 1997, ch. 67, § 4; 2013, ch. 214, § 1; 2025, ch. 130, § 34.

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

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In this article (40 sections)
  1. 7-1-23 · Disputing liabilities; election of remedies
  2. 7-1-24 · Disputing liabilities; administrative protest
  3. 7-1-24.1 · Repealed
  4. 7-1-25 · Appeals from hearing officer's decision and order
  5. 7-1-26 · Disputing liabilities; claim for rebate or refund
  6. 7-1-26.1 · Repealed
  7. 7-1-27 · 7-1-27
  8. 7-1-28 · Authority for abatements of assessments of tax
  9. 7-1-29 · Authority to make refunds, credits or rebates
  10. 7-1-29.1 · Awarding of costs and fees
  11. 7-1-29.2 · Credit claims
  12. 7-1-30 · Collection of penalties and interest
  13. 7-1-31 · Seizure of property by levy for collection of taxes
  14. 7-1-32 · Contents of warrant of levy
  15. 7-1-33 · Successive seizures
  16. 7-1-34 · Surrender of property subject to levy; penalty
  17. 7-1-35 · Stay of levy
  18. 7-1-36 · Property exempt from levy
  19. 7-1-37 · Assessment as lien
  20. 7-1-38 · Notice of lien
  21. 7-1-39 · 7-1-39
  22. 7-1-40 · Foreclosure of lien
  23. 7-1-41 · Notice of seizure
  24. 7-1-42 · Notice of sale
  25. 7-1-43 · Sale of indivisible property
  26. 7-1-44 · Requirements of sale
  27. 7-1-45 · Manner of sale or conversion to money
  28. 7-1-46 · Minimum prices
  29. 7-1-47 · Redemption before sale
  30. 7-1-48 · Documents of title
  31. 7-1-49 · Legal effect of certificate of sale
  32. 7-1-50 · Legal effect of deed to real property
  33. 7-1-51 · Proceeds of levy and sale
  34. 7-1-52 · Release of levy
  35. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  36. 7-1-54 · Security for payment of tax
  37. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  38. 7-1-56 · Sale of or proceedings against security
  39. 7-1-57 · Surety bonds
  40. 7-1-58 · Permanence of tax debt; civil actions to collect tax
Full table of contents →