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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-8A-16

Appeal; action to establish claim

Official textnmonesource.comlast amended

# A.

A person aggrieved by a decision of the administrator may file an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.

# B.

A person whose claim has not been acted upon within ninety days after its filing may maintain an original action to establish the claim in the district court for the first judicial district, naming the administrator as a defendant.

# C.

If the aggrieved person establishes the claim in an action against the administrator, the court may award the claimant reasonable attorney fees.

Amendment history

Laws 1997, ch. 25, § 16; 1998, ch. 55, § 18; 1999, ch. 265, § 18.

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

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In this article (32 sections)
  1. 7-8A-1 · Definitions
  2. 7-8A-2 · Presumptions of abandonment
  3. 7-8A-3 · 7-8A-3
  4. 7-8A-4 · Rules for taking custody
  5. 7-8A-5 · Dormancy charge
  6. 7-8A-6 · 7-8A-6
  7. 7-8A-7 · Report of abandoned property
  8. 7-8A-8 · Payment or delivery of abandoned property
  9. 7-8A-9 · Notice and publication of lists of abandoned property
  10. 7-8A-10 · Custody by state; recovery by holder; defense of holder
  11. 7-8A-10.1 · Exercise of due diligence; liability; notice
  12. 7-8A-11 · 7-8A-11
  13. 7-8A-12 · Public sale of abandoned property
  14. 7-8A-13 · Deposit of funds
  15. 7-8A-14 · Claim of another state to recover property
  16. 7-8A-15 · 7-8A-15
  17. 7-8A-16 · Appeal; action to establish claim
  18. 7-8A-17 · Election to take payment or delivery
  19. 7-8A-18 · 7-8A-18
  20. 7-8A-19 · Periods of limitation
  21. 7-8A-20 · Requests for reports and examination of records
  22. 7-8A-21 · Retention of records
  23. 7-8A-22 · Enforcement
  24. 7-8A-23 · 7-8A-23
  25. 7-8A-24 · Interest and penalties
  26. 7-8A-25 · Agreement to locate property
  27. 7-8A-26 · Foreign transactions
  28. 7-8A-27 · Transitional provisions
  29. 7-8A-28 · Rules
  30. 7-8A-29 · Uniformity of application and construction
  31. 7-8A-30 · Short title
  32. 7-8A-31 · Severability clause
Full table of contents →