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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-48

Documents of title

Official textnmonesource.comlast amended

In case property is sold as above provided, the department, after payment for the property is received, shall prepare and deliver to the purchaser thereof a certificate of sale, in the case of personalty, or, in the case of realty, a deed, in a form as the secretary shall by regulation prescribe. Such documents of title shall recite the authority for the transaction, the date of the sale, the interest in the property that is conveyed and the price paid therefor.

Amendment history

1953 Comp., § 72-13-62, enacted by Laws 1965, ch. 248, § 50; 1979, ch. 144, § 43; 2001, ch. 56, § 11.

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

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In this article (40 sections)
  1. 7-1-29.1 · Awarding of costs and fees
  2. 7-1-29.2 · Credit claims
  3. 7-1-30 · Collection of penalties and interest
  4. 7-1-31 · Seizure of property by levy for collection of taxes
  5. 7-1-32 · Contents of warrant of levy
  6. 7-1-33 · Successive seizures
  7. 7-1-34 · Surrender of property subject to levy; penalty
  8. 7-1-35 · Stay of levy
  9. 7-1-36 · Property exempt from levy
  10. 7-1-37 · Assessment as lien
  11. 7-1-38 · Notice of lien
  12. 7-1-39 · 7-1-39
  13. 7-1-40 · Foreclosure of lien
  14. 7-1-41 · Notice of seizure
  15. 7-1-42 · Notice of sale
  16. 7-1-43 · Sale of indivisible property
  17. 7-1-44 · Requirements of sale
  18. 7-1-45 · Manner of sale or conversion to money
  19. 7-1-46 · Minimum prices
  20. 7-1-47 · Redemption before sale
  21. 7-1-48 · Documents of title
  22. 7-1-49 · Legal effect of certificate of sale
  23. 7-1-50 · Legal effect of deed to real property
  24. 7-1-51 · Proceeds of levy and sale
  25. 7-1-52 · Release of levy
  26. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  27. 7-1-54 · Security for payment of tax
  28. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  29. 7-1-56 · Sale of or proceedings against security
  30. 7-1-57 · Surety bonds
  31. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  32. 7-1-59 · Jeopardy assessments
  33. 7-1-60 · Estoppel against state
  34. 7-1-61 · Duty of successor in business
  35. 7-1-62 · Duty of secretary; release of successor
  36. 7-1-63 · Assessment of tax due; application of payment
  37. 7-1-64 · Repealed
  38. 7-1-65 · Reciprocal enforcement of tax judgments
  39. 7-1-66 · 7-1-66
  40. 7-1-67 · Interest on deficiencies
Full table of contents →