2011 New Mexico Statutes
Chapter 44: Miscellaneous Civil Law Matters
Article 9: Fraud Against Taxpayers Act, 44-9-1 through 44-9-14
Section 44-9-13: Joint and several liability.
44-9-13. Joint and several liability.
Liability shall be joint and several for any act committed by two or more persons in violation of the Fraud Against Taxpayers Act [44-9-1 NMSA 1978].
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