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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-73

7-38-73

Official textnmonesource.comlast amended

Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected.
The department of finance and administration is authorized and directed to promulgate regulations covering the receipt of, accounting for and distribution of amounts received under the Property Tax Code by county treasurers as taxes. The department of finance and administration may provide in these regulations for the withholding of amounts of taxes to which the state is entitled to distribution in those instances when delinquent property taxes are paid to the department, but the regulations shall require that withheld taxes must be credited and shown as paid by the county treasurer on the property tax schedule.

Amendment history

1953 Comp., § 72-31-73, enacted by Laws 1973, ch. 258, § 113.

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

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In this article (40 sections)
  1. 7-38-54 · Demand warrant; contents
  2. 7-38-55 · Surrender of personal property; penalty for refusal
  3. 7-38-56 · Release of personal property seized
  4. 7-38-57 · Notice of sale of personal property
  5. 7-38-58 · Personal property sale requirements
  6. 7-38-59 · Certificates of sale; effect of certificates of sale
  7. 7-38-60 · Notification to property owner of delinquent taxes
  8. 7-38-61 · 7-38-61
  9. 7-38-62 · 7-38-62
  10. 7-38-63 · 7-38-63
  11. 7-38-64 · Repealed
  12. 7-38-65 · 7-38-65
  13. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  14. 7-38-67 · Real property sale requirements
  15. 7-38-67.1 · 7-38-67.1
  16. 7-38-68 · Installment agreements
  17. 7-38-69 · 7-38-69
  18. 7-38-70 · 7-38-70
  19. 7-38-71 · Distribution of amounts received from sale of property
  20. 7-38-72 · 7-38-72
  21. 7-38-73 · 7-38-73
  22. 7-38-74 · 7-38-74
  23. 7-38-75 · Exception to property tax due date
  24. 7-38-76 · 7-38-76
  25. 7-38-77 · 7-38-77
  26. 7-38-77.1 · 7-38-77.1
  27. 7-38-78 · 7-38-78
  28. 7-38-79 · 7-38-79
  29. 7-38-80 · 7-38-80
  30. 7-38-81 · 7-38-81
  31. 7-38-81.1 · 7-38-81.1
  32. 7-38-82 · 7-38-82
  33. 7-38-83 · Timeliness
  34. 7-38-84 · Notices; mailing
  35. 7-38-85 · Extension of deadlines; general provision
  36. 7-38-86 · Extension of deadlines at request of property owners
  37. 7-38-87 · 7-38-87
  38. 7-38-88 · Repealed
  39. 7-38-89 · Validity of certain regulations; judicial review
  40. 7-38-90 · Repealed
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