us-nm/stat
NMSA 1978, § 7-1-62 — Duty of secretary; release of successor
A.
Within thirty days after receiving from the successor a written request for a
certificate, or within thirty days from the date the former owner's records are made
available for audit, whichever period expires the later, but in any event not later than
sixty days after receiving the request, the secretary or secretary's delegate shall either
issue the certificate or mail a notice to the successor of the amount of tax due from
operating the business for which the former owner is liable and which must be paid as a
condition of issuing the certificate.
B.
Failure of the department to mail or deliver the notice of tax due within the
required time releases the successor from any obligation as a successor under Section
7-1-61 NMSA 1978.
Source: official text