NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-1-60
Estoppel against state
In any proceeding pursuant to the provisions of the Tax Administration Act, the department shall be estopped from obtaining or withholding the relief requested if it is shown by the party adverse to the department that the party's action or inaction complained of was in accordance with any regulation effective during the time the asserted liability for tax arose or in accordance with any ruling addressed to the party personally and in writing by the secretary, unless the ruling had been rendered invalid or had been superseded by regulation or by another ruling similarly addressed at the time the asserted liability for tax arose.
Amendment history
1953 Comp., § 72-13-73, enacted by Laws 1965, ch. 248, § 61; 1979, ch. 144, § 54; 1993, ch. 30, § 10.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-1-40 · Foreclosure of lien
- 7-1-41 · Notice of seizure
- 7-1-42 · Notice of sale
- 7-1-43 · Sale of indivisible property
- 7-1-44 · Requirements of sale
- 7-1-45 · Manner of sale or conversion to money
- 7-1-46 · Minimum prices
- 7-1-47 · Redemption before sale
- 7-1-48 · Documents of title
- 7-1-49 · Legal effect of certificate of sale
- 7-1-50 · Legal effect of deed to real property
- 7-1-51 · Proceeds of levy and sale
- 7-1-52 · Release of levy
- 7-1-53 · Enjoining delinquent taxpayer from continuing in business
- 7-1-54 · Security for payment of tax
- 7-1-55 · Contractor's bond for gross receipts; tax; penalty
- 7-1-56 · Sale of or proceedings against security
- 7-1-57 · Surety bonds
- 7-1-58 · Permanence of tax debt; civil actions to collect tax
- 7-1-59 · Jeopardy assessments
- 7-1-60 · Estoppel against state
- 7-1-61 · Duty of successor in business
- 7-1-62 · Duty of secretary; release of successor
- 7-1-63 · Assessment of tax due; application of payment
- 7-1-64 · Repealed
- 7-1-65 · Reciprocal enforcement of tax judgments
- 7-1-66 · 7-1-66
- 7-1-67 · Interest on deficiencies
- 7-1-67.1 · Repealed
- 7-1-68 · Interest on overpayments
- 7-1-69 · Civil penalty for failure to pay tax or file a return
- 7-1-69.1 · Civil penalty for failure to file an information return
- 7-1-69.2 · Civil penalty for failure to correctly file certain…
- 7-1-70 · Civil penalty for bad checks
- 7-1-71 · Civil penalty for failure to collect and pay over tax
- 7-1-71.1 · Tax return preparers; requirements; penalties
- 7-1-71.2 · Repealed
- 7-1-71.3 · Willful failure to collect and pay over taxes
- 7-1-71.4 · Tax return preparer; electronic filing requirement; penalty
- 7-1-72 · Attempts to evade or defeat tax