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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-66

7-1-66

Official textnmonesource.comlast amended

Immunity of property of Indian nations, tribes or pueblos and of the United States.
Liens will attach or levy may be made by terms of any provision of the Tax
Administration Act to or on property belonging to the United States of America or to an
Indian nation, tribe or pueblo or to any Indian only to the extent allowed by law.

Amendment history

1953 Comp., § 72-13-79, enacted by Laws 1965, ch. 248, § 67; 1995, ch. 70, § 3.

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

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In this article (40 sections)
  1. 7-1-46 · Minimum prices
  2. 7-1-47 · Redemption before sale
  3. 7-1-48 · Documents of title
  4. 7-1-49 · Legal effect of certificate of sale
  5. 7-1-50 · Legal effect of deed to real property
  6. 7-1-51 · Proceeds of levy and sale
  7. 7-1-52 · Release of levy
  8. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  9. 7-1-54 · Security for payment of tax
  10. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  11. 7-1-56 · Sale of or proceedings against security
  12. 7-1-57 · Surety bonds
  13. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  14. 7-1-59 · Jeopardy assessments
  15. 7-1-60 · Estoppel against state
  16. 7-1-61 · Duty of successor in business
  17. 7-1-62 · Duty of secretary; release of successor
  18. 7-1-63 · Assessment of tax due; application of payment
  19. 7-1-64 · Repealed
  20. 7-1-65 · Reciprocal enforcement of tax judgments
  21. 7-1-66 · 7-1-66
  22. 7-1-67 · Interest on deficiencies
  23. 7-1-67.1 · Repealed
  24. 7-1-68 · Interest on overpayments
  25. 7-1-69 · Civil penalty for failure to pay tax or file a return
  26. 7-1-69.1 · Civil penalty for failure to file an information return
  27. 7-1-69.2 · Civil penalty for failure to correctly file certain…
  28. 7-1-70 · Civil penalty for bad checks
  29. 7-1-71 · Civil penalty for failure to collect and pay over tax
  30. 7-1-71.1 · Tax return preparers; requirements; penalties
  31. 7-1-71.2 · Repealed
  32. 7-1-71.3 · Willful failure to collect and pay over taxes
  33. 7-1-71.4 · Tax return preparer; electronic filing requirement; penalty
  34. 7-1-72 · Attempts to evade or defeat tax
  35. 7-1-72.1 · 7-1-72.1
  36. 7-1-73 · Tax fraud
  37. 7-1-74 · 7-1-74
  38. 7-1-75 · Assault and battery of a department employee
  39. 7-1-76 · Revealing information concerning taxpayers
  40. 7-1-77 · 7-1-77
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