NMSA 1978, § 7-1-56 — Sale of or proceedings against security

If liability for any tax for the payment of which security has been furnished becomes
conclusive, the department may:

# A.

redeem for cash or, as specified in the Tax Administration Act for sale of property
levied upon, sell such security; or

# B.

compel the surety directly to discharge the liability for payment of the principal
debtor by serving demand upon him therefor.