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2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-30 Collection of penalties and interest.

NM Stat § 7-1-30 (2015) What's This?

7-1-30. Collection of penalties and interest.

Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind.

History: 1953 Comp., 72-13-44, enacted by Laws 1965, ch. 248, 32.

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