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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-58

Permanence of tax debt; civil actions to collect tax

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-71, enacted by Laws 1965, ch. 248, § 59; 1971, ch. 32, § 2; 1979, ch. 144, § 52; 1992, ch. 55, § 14.

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

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In this article (40 sections)
  1. 7-1-38 · Notice of lien
  2. 7-1-39 · 7-1-39
  3. 7-1-40 · Foreclosure of lien
  4. 7-1-41 · Notice of seizure
  5. 7-1-42 · Notice of sale
  6. 7-1-43 · Sale of indivisible property
  7. 7-1-44 · Requirements of sale
  8. 7-1-45 · Manner of sale or conversion to money
  9. 7-1-46 · Minimum prices
  10. 7-1-47 · Redemption before sale
  11. 7-1-48 · Documents of title
  12. 7-1-49 · Legal effect of certificate of sale
  13. 7-1-50 · Legal effect of deed to real property
  14. 7-1-51 · Proceeds of levy and sale
  15. 7-1-52 · Release of levy
  16. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  17. 7-1-54 · Security for payment of tax
  18. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  19. 7-1-56 · Sale of or proceedings against security
  20. 7-1-57 · Surety bonds
  21. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  22. 7-1-59 · Jeopardy assessments
  23. 7-1-60 · Estoppel against state
  24. 7-1-61 · Duty of successor in business
  25. 7-1-62 · Duty of secretary; release of successor
  26. 7-1-63 · Assessment of tax due; application of payment
  27. 7-1-64 · Repealed
  28. 7-1-65 · Reciprocal enforcement of tax judgments
  29. 7-1-66 · 7-1-66
  30. 7-1-67 · Interest on deficiencies
  31. 7-1-67.1 · Repealed
  32. 7-1-68 · Interest on overpayments
  33. 7-1-69 · Civil penalty for failure to pay tax or file a return
  34. 7-1-69.1 · Civil penalty for failure to file an information return
  35. 7-1-69.2 · Civil penalty for failure to correctly file certain…
  36. 7-1-70 · Civil penalty for bad checks
  37. 7-1-71 · Civil penalty for failure to collect and pay over tax
  38. 7-1-71.1 · Tax return preparers; requirements; penalties
  39. 7-1-71.2 · Repealed
  40. 7-1-71.3 · Willful failure to collect and pay over taxes
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