2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-19: Limitation of actions.
7-1-19. Limitation of actions.
No action or proceeding shall be brought to collect taxes administered under the provisions of the Tax Administration Act [7-1-1 NMSA 1978] and due under an assessment or notice of the assessment of taxes after the later of either ten years from the date of such assessment or notice or, with respect to undischarged amounts in a bankruptcy proceeding, one year afer [after] the later of the issuance of the final order or the date of the last scheduled payment.
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