us-nm/stat NMSA 1978, § 7-1-71.2 — Repealed Last amended: Laws 2004, ch. 116, § 3; 2007, ch. 45, § 14. Source: official text ‹ Previous7-1-71.1 — Tax return preparers; requirements; penaltiesNext ›7-1-71.3 — Willful failure to collect and pay over taxes