2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
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 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 after the later of the issuance of the final order or the date of the last scheduled payment.
History: 1953 Comp., 72-7-35.1, enacted by Laws 1971, ch. 21, 1; 1972, ch. 73, 2; recompiled as 1953 Comp., 72-13-33.1, by Laws 1973, ch. 258, 154; 1979, ch. 144, 18; 1986, ch. 20, 14; 2000, ch. 28, 7; 2013, ch. 27, 4.
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