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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-41

Notice of seizure

Official textnmonesource.comlast amended

As soon as practicable after the levy, the secretary or the secretary's delegate shall notify the owner thereof of the amount and kind of property seized and of the total amount demanded in payment of tax.

Amendment history

1953 Comp., § 72-13-55, enacted by Laws 1965, ch. 248, § 43; 1979, ch. 144, § 36; 2001, ch. 56, § 5.

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

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In this article (40 sections)
  1. 7-1-24.1 · Repealed
  2. 7-1-25 · Appeals from hearing officer's decision and order
  3. 7-1-26 · Disputing liabilities; claim for rebate or refund
  4. 7-1-26.1 · Repealed
  5. 7-1-27 · 7-1-27
  6. 7-1-28 · Authority for abatements of assessments of tax
  7. 7-1-29 · Authority to make refunds, credits or rebates
  8. 7-1-29.1 · Awarding of costs and fees
  9. 7-1-29.2 · Credit claims
  10. 7-1-30 · Collection of penalties and interest
  11. 7-1-31 · Seizure of property by levy for collection of taxes
  12. 7-1-32 · Contents of warrant of levy
  13. 7-1-33 · Successive seizures
  14. 7-1-34 · Surrender of property subject to levy; penalty
  15. 7-1-35 · Stay of levy
  16. 7-1-36 · Property exempt from levy
  17. 7-1-37 · Assessment as lien
  18. 7-1-38 · Notice of lien
  19. 7-1-39 · 7-1-39
  20. 7-1-40 · Foreclosure of lien
  21. 7-1-41 · Notice of seizure
  22. 7-1-42 · Notice of sale
  23. 7-1-43 · Sale of indivisible property
  24. 7-1-44 · Requirements of sale
  25. 7-1-45 · Manner of sale or conversion to money
  26. 7-1-46 · Minimum prices
  27. 7-1-47 · Redemption before sale
  28. 7-1-48 · Documents of title
  29. 7-1-49 · Legal effect of certificate of sale
  30. 7-1-50 · Legal effect of deed to real property
  31. 7-1-51 · Proceeds of levy and sale
  32. 7-1-52 · Release of levy
  33. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  34. 7-1-54 · Security for payment of tax
  35. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  36. 7-1-56 · Sale of or proceedings against security
  37. 7-1-57 · Surety bonds
  38. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  39. 7-1-59 · Jeopardy assessments
  40. 7-1-60 · Estoppel against state
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