NMSA 1978, § 7-1-58 — Permanence of tax debt; civil actions to collect tax

The total amount of all taxes due and assessed is a personal debt of the taxpayer to
the state of New Mexico until paid and may be collected by civil action to that end
commenced subject to the limitations in Section 7-1-19 NMSA 1978 by the secretary or
attorney general in district court or in federal courts. Final judgments for taxes may be
enforced in appropriate courts of other states by the secretary or the attorney general
pursuant to agreement between the other state and this state or by attorneys or other
agents in that state retained by the department or the attorney general. This remedy is
in addition to any other remedy provided by law.