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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-65

Reciprocal enforcement of tax judgments

Official textnmonesource.comlast amended

# A.

The courts of the state shall recognize and enforce the tax judgments of other jurisdictions to the same extent to which the courts of the other jurisdictions would recognize and enforce similar tax judgments of this state or its political subdivisions, agencies or instrumentalities, except as provided in Subsection C of this section.

# B.

The secretary, with the permission of the attorney general, or the attorney general may employ on a contingency fee basis only members of the bars of other jurisdictions to recover taxes due this state.

# C.

All property in this state of a judgment debtor is exempt from execution issuing from a tax judgment of another jurisdiction that is in favor of any state for failure to pay that state's income tax on benefits received from a pension or other retirement plan.

Amendment history

1953 Comp., § 72-13-78, enacted by Laws 1965, ch. 248, § 66; 1992, ch. 55, § 15; 1994, ch. 48, § 1.

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

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In this article (40 sections)
  1. 7-1-45 · Manner of sale or conversion to money
  2. 7-1-46 · Minimum prices
  3. 7-1-47 · Redemption before sale
  4. 7-1-48 · Documents of title
  5. 7-1-49 · Legal effect of certificate of sale
  6. 7-1-50 · Legal effect of deed to real property
  7. 7-1-51 · Proceeds of levy and sale
  8. 7-1-52 · Release of levy
  9. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  10. 7-1-54 · Security for payment of tax
  11. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  12. 7-1-56 · Sale of or proceedings against security
  13. 7-1-57 · Surety bonds
  14. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  15. 7-1-59 · Jeopardy assessments
  16. 7-1-60 · Estoppel against state
  17. 7-1-61 · Duty of successor in business
  18. 7-1-62 · Duty of secretary; release of successor
  19. 7-1-63 · Assessment of tax due; application of payment
  20. 7-1-64 · Repealed
  21. 7-1-65 · Reciprocal enforcement of tax judgments
  22. 7-1-66 · 7-1-66
  23. 7-1-67 · Interest on deficiencies
  24. 7-1-67.1 · Repealed
  25. 7-1-68 · Interest on overpayments
  26. 7-1-69 · Civil penalty for failure to pay tax or file a return
  27. 7-1-69.1 · Civil penalty for failure to file an information return
  28. 7-1-69.2 · Civil penalty for failure to correctly file certain…
  29. 7-1-70 · Civil penalty for bad checks
  30. 7-1-71 · Civil penalty for failure to collect and pay over tax
  31. 7-1-71.1 · Tax return preparers; requirements; penalties
  32. 7-1-71.2 · Repealed
  33. 7-1-71.3 · Willful failure to collect and pay over taxes
  34. 7-1-71.4 · Tax return preparer; electronic filing requirement; penalty
  35. 7-1-72 · Attempts to evade or defeat tax
  36. 7-1-72.1 · 7-1-72.1
  37. 7-1-73 · Tax fraud
  38. 7-1-74 · 7-1-74
  39. 7-1-75 · Assault and battery of a department employee
  40. 7-1-76 · Revealing information concerning taxpayers
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