There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-78: Burden of proof in fraud cases.
NM Stat § 7-1-78 (1996 through 1st Sess 50th Legis) What's This?
7-1-78. Burden of proof in fraud cases.
In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state.
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