2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-17.1: Tax liability; spouse or former spouse.
7-1-17.1. Tax liability; spouse or former spouse.
A. If the secretary determines that, taking into account all the facts and circumstances, it is inequitable to hold the spouse or former spouse of a taxpayer liable for payment of all or part of any unpaid tax, assessment or other deficiency for a tax administered under the Tax Administration Act [7-1-1 NMSA 1978], the secretary may decline to bring an action or proceeding to collect such taxes against the spouse or former spouse of the taxpayer.
B. Nothing in Subsection A of this section shall be construed to authorize the abatement of taxes or enforcement of any provisions of the Tax Administration Act against the taxpayer.
C. The secretary shall adopt and promulgate regulations as necessary for making the determinations pursuant to this section.
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