NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-38-43
7-38-43
Distribution of receipts from collected property taxes, penalties and interest.
The county treasurer shall distribute the receipts from collected property taxes to each governmental unit in an amount and in a manner determined in accordance with the law and with the regulations of the department of finance and administration.
Penalties and interest collected by the county treasurer, other than as an agent of the department under Section 7-38-62 NMSA 1978 and other than penalties and interest on assessments levied by a conservancy district organized under the provisions of The Conservancy Act of New Mexico [73-14-1 NMSA 1978], created prior to 1930 and embracing land situate in four or more counties, shall be deposited in the county general fund at the times and in the manner required by regulations of the department of finance and administration. Penalties and interest collected by the county treasurer as agent of the department under Section 7-38-62 NMSA 1978 shall be remitted to the department at the times and in the manner required by regulations of the department of finance and administration.
Amendment history
1953 Comp., § 72-31-43, enacted by Laws 1973, ch. 258, § 83; 1990, ch. 22, § 4; 1995, ch. 75, § 1.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-38-28.1 · 7-38-28.1
- 7-38-29 · Retention of hearing records
- 7-38-30 · 7-38-30
- 7-38-31 · 7-38-31
- 7-38-32 · 7-38-32
- 7-38-33 · Department of finance and administration to set tax rates
- 7-38-34 · 7-38-34
- 7-38-35 · Preparation of property tax schedule by assessor
- 7-38-36 · Preparation and mailing of property tax bills
- 7-38-36.1 · 7-38-36.1
- 7-38-36.2 · 7-38-36.2
- 7-38-37 · Contents of property tax bill
- 7-38-38 · 7-38-38
- 7-38-38.1 · 7-38-38.1
- 7-38-38.2 · 7-38-38.2
- 7-38-38.3 · 7-38-38.3
- 7-38-39 · Protesting values; claim for refund
- 7-38-40 · Claims for refund; civil action
- 7-38-41 · Protested property taxes; suspense fund; refunds; interest
- 7-38-42 · 7-38-42
- 7-38-43 · 7-38-43
- 7-38-44 · 7-38-44
- 7-38-44.1 · 7-38-44.1
- 7-38-45 · 7-38-45
- 7-38-46 · Delinquent property taxes
- 7-38-47 · 7-38-47
- 7-38-48 · 7-38-48
- 7-38-49 · Unpaid property taxes; imposition of interest
- 7-38-50 · Delinquent taxes; civil penalties
- 7-38-51 · 7-38-51
- 7-38-52 · 7-38-52
- 7-38-53 · 7-38-53
- 7-38-54 · Demand warrant; contents
- 7-38-55 · Surrender of personal property; penalty for refusal
- 7-38-56 · Release of personal property seized
- 7-38-57 · Notice of sale of personal property
- 7-38-58 · Personal property sale requirements
- 7-38-59 · Certificates of sale; effect of certificates of sale
- 7-38-60 · Notification to property owner of delinquent taxes
- 7-38-61 · 7-38-61